Acta Scientiarum Polonorum
Silvarum Colendarum Ratio et Industria Lignaria

The financial statement is a summary of the next year of operation of the forest inspectorate. Its preparation is the duty of each entity keeping the books of accounts. It contains basic information on the results of its annual activity, presented in financial terms in the form of figures supplemented by very general descriptive data in the form of notes. The current shape of the financial statements is legible only for a small group of recipients who are able to properly interpret the data contained therein. The aim of the article is to identify information, primarily non-financial, for which there is a demand and which may affect the image of the forest district. The information was obtained from the employees of the State Forests, who, as internal stakeholders with more or less professional experience, determined the significance of the data generated by the reporting of the forest inspectorate, the entity managing forests and the surrounding nature, our common good. From the information obtained from the employees of the State Forests it appears that extending the financial statements with non-financial elements may affect the image of the forest district.