Non-financial reporting is becoming an increasingly important component of corporate reporting globally. The obligation to publish non-financial information, which primarily includes information about the company's impact on the environment and society, respectively information about corporate social responsibility, which is regulated by Directive 2014/95/EU, which was implemented by the latest amendment to the Accounting Act (NN 120/16.) into the national legislative framework. In recent years, the awareness of interested users (investors, regulators, employees, customers, suppliers) has increased that all the information provided in the financial statements is not sufficient to understand and present the complete business of a particular company. The information provided in the financial statements shows the financial position of the company, its performance and the cash flows that have arisen as a result of the management's past business decisions. However, financial statements do not contain information about the impact of the company's operations on the environment, society and the economy as a whole, and whether the company's management ensures sustainable operations in the long term. Throughout the work, the obligees of compiling the non-financial report are listed and the forms of publication of non-financial reports are listed. It is important to note that today's business environment is changing extremely quickly, and all those who are following the path towards competitiveness and business efficiency will increasingly emphasize the way they do business, the sustainability of business, and the creation of value for customers.