Value added statement (VAS) of mining and metallurgical companies in Poland

The article presents the concept of value added and value added statement. That report may provide an additional source of information for the company’s stakeholders such as employees, capital donors, State Budget and the company itself. According to the theory of stakeholders and corporate social responsibility the objective of the company is to deliver value to all stakeholders, not just shareholders. Hence the need for disclosure of information about the value added generated for all stakeholders. For internal analysis and for comparison purposes, several indicators based on value added should be elaborated. Calculations were carried out on the example of two Polish companies of the metallurgical and mining sectors for the years 2011-2013. This allowed for the evaluation of these two companies, to show the differences in the distribution of value added for stakeholders and evaluation of selected indicators