摘要：Key performance indicators (KPIs) are a set of measures focusing on the aspects of a company which arecrucial to its success.KPIs are divided into the financial and non-financial ones.The former include, firstand foremost, the indicators used in the analysis of financial statements and other data contained in financialstatements.The latter focus on the company’s achievements in social and environmental areas.Thepurpose of the paper is to present KPIs as tools to measure the entity’s performance basing on a sample ofcompanies selected from the WIG 20 index.A disclosure index approach was used to analyze corporateannual reports over the years 2008–2012.Research findings have shown the average number of KPIsdisclosed by companies to increase over the period in question.Non-financial KPIs were presented ina limited number of management commentaries.A large number of identified financial KPIs, as well assignificant differences in the presentation of non-financial KPIs, not only among the sectors but alsowithin the same industries, made it difficult to compare the disclosures.
其他摘要：Kluczowe wskaźniki efektywności (KPI) to zestaw mierników koncentrujących się na tych aspektach działalności przedsiębiorstwa, które mają najważniejsze znaczenie dla osiągnięcia przez niego sukcesu. KPI dzielą się na wskaźniki finansowe, obejmujące przede
