CHAPTER 7 Reporting in green controlling at selected companies 7.1, Introductory remarks ‘The functioning of enterprises in the modern economy is connected with exerting an impact on the natural environment. The scale of this impact varies, depending on the types of processes pursued by business entities. The national legislation and EU direc- tives oblige enterprises to monitor levels of pollution and to carry out environmental reporting. The reporting path, types of reports and the obligatory solutions within this scope have been presented in the first, theoretical part of book.' The present chapter transposes theoretical issues relating to environmental reporting onto the field of eco- nomic practice. Given the vast scope of the subject, the chapter covers only some selected report- ing methods and types of reports presented to companies’ stakeholders. They corre- spond with the provisions of the EU Directive dated 22 October 2014. ‘The Directive aims to harmonize the structure and scope of non-financial information to be dis- closed by enterprises? Results of empirical research pertain to four case studies. The first two were con- ducted at companies operating in extractive industry. The next two present reporting by example of two types of reports: integrated report (LOTOS Group) and Eco- Management and Audit Scheme (EMAS) report. reen Controlling and Finance. Theoretical Framework, [ed. C. Kochalski}, Wydawnictwo C:H. Beck, Warsaw 2016, p. 251 et seq, ? Directive 2014/95/UE of the European Parliament and Council amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Official Journal of the European Union 15.11.2014 1330/1The impact of extractive industry on the natural environment is relatively intense, primarily due to discharge of mine water to rivers, generation of large amounts of waste, deformation of earth surface or emission of various types of dust and gases to the atmosphere, both directly, ie. in the course of the processes performed, and indi- rectly, through high energy consumption. Given the above, the following extractive companies were selected for the research: coal mine LW Bogdanka and the mining and metallurgy enterprise ZGH Bolestaw SA. LW Bogdanka is a public joint-stock company listed on the regulated market at Warsaw Stock Exchange (WSE). Environ- mental reporting, being the focus of the research, constitutes a part of the company's integrated report. The company has been awarded a ‘Golden Laurel’ journalists’ award for the scope and quality of its report. The scope of data obtained from LW Bogdanka and contained in the present chapter stems from the legal obligations binding companies listed on stock exchange. ZGH Bolestaw SA is not stock listed. It is the holding company of the Corporate Group ZGH Boleslaw SA. The Group does not draw up consolidated reports in the area of environmental impacts. Each of the companies in the Group reports separately to the Voivodeship Inspectorates for Environmental Protection (VIEPs), to Voivode- ship Marshals who grant environmental permits and to the Central Statistical Office, as well as to other central-level offices responsible for the monitoring of pollution levels of the natural environment in the country. The third case study is that of LOTOS Group. The group runs extractive, refinery and trade activities. Its impact on the broadly understood natural environment is therefore irrefutable. The report issued by the LOTOS Group is an integrated report. The Group has been publishing its report in this form since 2009. IL has received a number of awards and distinctions for its pro-environmental and pro-social initiatives, such as the ‘Crystal Laurel of Skills and Competence’ for combining business activities with social respon- sibility and for its contribution to development of Polish economy in 2014. It has also received accolades for its integrated report (3rd award in 2014) in the ‘Best Annual Report’ contest. This report is addressed to stockholders and all other interested parties. As a result, the scope of disclosed information covers the entire spectrum of com- pany’s operations within a given year. The final example is RAFAKO SA with its environmental report drafted according to the Eco-Management and Audit Scheme (EMAS), compliant with the ISO 14000 standard. This report focuses mainly on environmental aspects, yet it may also be a standard for the harmonized structure and scope of non-financial information as stipulated in the above-mentioned directive. The purpose of this chapter is to present the best practices in green reporting. 1007.2. Environmental repot ig system at GK LW Bogdanka SA 7.2.1. Brief description of the company The core activity of the corporate group GK LW Bogdanka SA is the extraction of hard coal used for production of electrical and heat power and cement. It also has a number of applications in the chemical industry. The coal recipients are industrial plants operating in the electric power industry, located primarily in Eastern and North-Eastern Poland. LW Bogdanka SA corporate group entails: = mine LW 'Bogdanka' SA, = EWKLINKIER construction ceramics enterprise, = Leczyriska Energetyka Sp. 2.0.0. = repair enterprise RG Bogdanka Sp 70.0. = transportation enterprise Ecotrans Bogdanka. The CSR strategy of GK LW Bogdanka SA assumes remaining the leader of effi- ciency in the mining industry and maintaining a strong leadership in the field of in- novative technological solutions dubbed ‘Smart Mine’. The Group expects to double its resources and to maintain the company's operations until ca. 2050. The planned activities are co-dependent with measures in the field of social responsibility, which represents a significant element of the business development strategy. The priorities of social responsibility adopted in this strategy for the years 2014-2017 reflect the key areas of social and environmental impacts. The strategy is based on continued adherence to four priorities, for which measures and quantifiable goals have been defined. Specific, main activity directions have been determined for the goals he priorities for the years 2014-2017 are:? = Goal I - To strive to increase the safety of workforce, Goal 2 - To guarantee the safety of local natural environment, Goal 3 - To ensure safety and support development of local community, Goal 4 - Transparent and responsible management practices. The listed goals focus on the social and environmental dimension. 5 Corporate Social Responsibility Report of GK LW Bogdanka for the years 2012-2013, p. 55, swww.tw.compl (downloaded on 8.01.2016) 101