Nowadays, the reputation of a company is not only manifested quantitatively, but also through the prism of ecological, social and governance qualitative impressions, on account of which the notion of socially responsible business and its reporting is beginning to be given increasing importance. The aforementioned sustainable and responsible business aims to harmonize global economic development with environmental, social and governance standards (ESG). In order to define and regulate the non-financial reporting of companies in the future and to funnel companies in the direction of sustainable development and socially responsible business, the regulatory framework plays a major role. The aim of the regulatory frameworks, guidelines and standards is to present basic principles, concepts and elements, i.e. guidelines for compiling non-financial reports for easier understanding, comparison and interpretation of reports. The paper analyzes the non-financial reports of five large companies: Croatia Airlines d.d., Podravka d.d., Hrvatski telekom d.d., Plava laguna d.d. and Jadran - Galenski laboratory d.d. for the years 2020, 2021 and 2022 in order to determine the advantages and disadvantages of publishing non-financial information. A comparative analysis of the non-financial reports of selected Croatian companies from different industries will show what principles were used in reporting and how companies from different industries contribute to the goals of socially responsible business and sustainable development. The aim of this thesis is to analyze the non-financial reports of selected companies from various industries in Croatia and identify how these companies contribute to corporate social responsibility and sustainable development through their non-financial reports. Through the analysis of non-financial reports in the thesis, it was determined that the observed companies fulfill mentioned objectives. Additionally, potential directions for the development of non-financial reporting in Croatia were also highlighted.