Abstract
This study explores how preparers of reports perceive the usefulness of non-financial information, particularly environmental disclosures, and examine the influence of demographic factors – specifically gender and age – on these perceptions. Data were collected via a non-exhaustive questionnaire survey. The analysis employed contingency tables, association measures for categorical variables, logistic regression models, and data visualization techniques. The findings highlight the perceived importance of non-financial information, especially in the context of business decision-making. Gender was found to have a neutral effect on perceptions of environmental information usefulness, whereas age showed an increasing impact across successive age groups. Generations X and Y, as well as women, exhibited a notably positive attitude toward the usefulness of disclosed environmental information. One of the most frequently cited factors enhancing the perceived usefulness was heightened awareness of environmental responsibility. This study contributes to the understanding of the determinants shaping the quality of non-financial reporting in Poland and informs ongoing discussions about its future development.