Due to the increasing negative impacts on the environment and society, because of implemented business models that aims solely to generate profits and maximize financial benefits for stakeholders, various problems arise over time. Negative consequences of these business models that do not integrate environmental and social impacts in their decision-making, have become visible, so over the years varius models that include environmental and social responsibility have emerged and inviting companies to take into account those aspects when making decisions and conducting business activities. As a tool that helps showing the activities of companies and their impact on the environment and society, a Non-Financial Statement emerges. The biggest problem about non-financial statement for companies is its structure itself, many companies are unclear what it must look like and what it must contain. That is why international frameworks have been set, or Standards that companies can apply when making their non-financial statement. Since 1st January 2017, non-financial reporting in Croatia has become a legal obligation for certain business entities under the Accounting Act. Furthermore, the situation in Croatia is developing rapidly in terms of non-financial reporting, but there is still room for improvement in terms of corporate social responsibility and non-financial reporting itself.