The Importance of Information Flow Relevant to Sustainable Forestry and the European Green Deal: The Case of Poland

Abstract

The aim of the conducted research was to develop a classification of relevant/sustainable information by indicating the links between relevant information and the various functions of forests, and to obtain information on the value of specific sustainable forestry information for users of reporting information. The specific objectives include indicating the weight of information regarding sustainable development contained in the 2030 Forestry Strategy. The research was carried out using the example of the State Forests of Poland in correlation with the actions and initiatives of the European Green Deal, identifying the enduring functions of sustainable forestry, and attempting to relate them to the relevant information disclosed in mandatory reporting. The research problem was formulated as the question: which information disclosed in reporting, including statistical data, is considered by information users to be the most useful? The study was implemented through the development of survey questionnaires aimed at examining the information needs of information users. The study employed the triangulation method, in particular: a literature analysis and critique, a logical analysis and construction, and the snowball sampling method. Triangulation ensures the reliability of the research approach as well as the acquisition of comprehensive and contextual knowledge about the given phenomenon. The results of the empirical research indicated which pieces of information disclosed in the reporting on the activities of the State Forests are particularly useful for internal stakeholders and which do not necessarily provide value and therefore may be omitted in reporting. The study presented in the article constitutes the first empirical study of its kind in Poland, conducted in the context of understanding and defining relevant information from the perspective of sustainable forestry. The study illustrates individual behaviors in the context of the information currently disclosed in correlation with their usefulness.

1. Introduction

The identification, measurement, and evaluation of the information provided by economic entities is an important issue for social security [1,2]. Beyond their primary business activities, European entities and organizations are expected to demonstrate achievements for the benefit of society and the natural environment [3,4]. There is a growing awareness of the importance of the flow of financial and non-financial information [5,6]. In the activities of business entities, this information influences the formation of the organization’s fishing position and marketing activities. The usefulness of information should be considered from the perspective of the goal to be achieved. The usefulness of information influences its use in decision-making processes and is a measure of the satisfaction achieved by the users of the provided information [7].

Sustainable forestry constitutes an element of the European Green Deal (EGD) [8,9], and the theory of relevant information is intended to serve for the more efficient gathering and exchange of data, so that knowledge about the effects of climate change, the impacts of environmental pollution, and actions taken for communities become more accessible and better disseminated [10]. Access to relevant information determines the realization of achievements based on natural resources that help build climate resilience and protect ecosystems [11].

It is important to note the fundamental role of forests for society, viewed through the prism of human health and the need to find a balance between the environmental, social, and economic aspects of sustainable forestry. Information about sustainable forestry disclosed in reporting and public statistics should be relevant for its users [12].

1.1. European Sustainable Forestry

The European Parliament (EP) is implementing a forestry strategy that is an integral part of the European Green Deal. The New EU Forestry Strategy 2030 (NFS) [13] is expected to contribute, among other things, to achieving the EU target of reducing greenhouse gas emissions by at least 55 percent by 2030 and attaining climate neutrality by 2050. The EGD [8,9,10,11,12,13,14] outlines the key actions and initiatives (Figure 1), which also include a forestry perspective.

The new forestry strategy defines actions aimed at increasing both the quantity and quality of forests in the EU as well as strengthening their protection, restoration, and resilience. These actions contribute to increasing carbon dioxide sequestration by increasing sequestration speed and resources [15]. The strategy commits to the strict protection of primary forests and ancient woodland, the restoration of degraded forests, and ensuring their sustainable management in a way that preserves the basic ecosystem services offered by forests and on which society depends [16,17]. The sustainable development goals of the EGD have been incorporated into the NFS of the State Forests (SF) in Poland [8,9,18,19,20] (

Table 1. Sustainable Development Goals contained in the NFS of the State Forests in Poland in correlation with the Actions and Initiatives of the European Green Deal [8,21].

No.	EGD Actions and Initiatives	Sustainable Development Goals in the 2030 Forestry Strategy of the State Forests in Poland	Examples of Actions in the State Forests
1.	Ambitious Climate Goals	Goal 13. Take urgent action to combat climate change and its impacts	- Fire protection—an effective monitoring system (684 ground observation points, 7 patrol aircraft, 37 firefighting aircraft, 5 helicopters) - Forecasting hazards based on insect observations - Creating an effective network of small retention reservoirs, effective in combating drought - Restructuring forest stands so that forests are closer to natural conditions and therefore more resistant to pest outbreaks - Protection of soil from degradation - Protection of genetic resources - Forest Carbon Farms
2.	Clean, Affordable, and Safe Energy	Goal 7. Ensure access to affordable, reliable, sustainable, and modern energy for all	- Thermal modernization of state forest buildings in the SF (over 100 buildings underwent thermal modernization, more than 130 installations with a capacity of 2 MW were established, 37,000 GJ saved annually—equivalent to the annual consumption of over 5000 households)
3.	Industrial Strategy for a Clean, Circular Economy	Goal 6. Ensure availability and sustainable management of water and sanitation for all	- Establishment of 7254 small retention structures, which helped retain 43.6 million m3 of water in forests - H2OLAS in the RDSF units - “Water for the Bees” in the Kluczbork Forest District together with the Local Group Association - “Stobrawa Valley” actions
4.	Sustainable and Smart Mobility	Goal 7. Ensure access to affordable, reliable, sustainable, and modern energy for all	- Electric vehicles
5.	Greening the Common Agricultural Policy, ‘Farm to Fork’ Strategy	Goal 2. End hunger, achieve food security and improved nutrition, and promote sustainable agriculture	- State Forest Fisheries - Slow food workshops, “cauldron over the fire” (“Pot over the Campfire”) - “Gifts of the Forest” - “Game—Tasty and Healthy”
6.	Preservation and Protection of Biodiversity	Goal 15. Protect, restore, and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, halt and reverse land degradation, and halt biodiversity loss	- The reintroduction program for capercaillie and black grouse as well as the peregrine falcon and lynx - Protective zones for bird, mammal, reptile, insect, plant, and lichen sanctuaries - Natura 2000 program - Protection program for species such as Breckin’s aspen, common yew, European bison, Polish Konik, hare, osprey, partridge, and the European pond turtle
7.	Striving for Zero Emissions of Pollutants for a Non-Toxic Environment	Goal 3. Ensure healthy lives and promote well-being for all at all ages	- Medicines produced from plants available in forests - Nationwide “Nordic Walking March of the Third-Age University Students” - “Safe Recreation” - “Safe and Healthy in the Forest” - Outdoor sports - Tourism infrastructure
8.	Cooperation—European Climate Pact	Goal 4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all Goal 17. Strengthen the means of implementation and revitalize the global partnership for sustainable development	- Wood Basic in the Goleniów Forest District together with IKEA Purchasing Services Poland Sp. z o.o. - “Nature for Generations” in the Sieraków Forest District in cooperation with the Third-Age University Association in Sieraków, the Sieraków Primary School, and the Sieraków Schools Complex - Cooperation with external partners

Source: own elaboration based on [8,21,22].

).

Within the framework of the sustainable development strategy, the organizational units of the State Forests (SF) employ a carbon economy in the forests [23], which takes into account the environmentally friendly management of energy transport and storage. These activities are described more broadly in the UN Sustainable Development Goals, Agenda 2030, for the State Forests [21,24].

National forest management has been integrated into the European Union’s (EU’s) climate and energy policy framework [25]. It belongs to the Land Use, Land Use Change and Forestry (hereinafter: LULUCF) sector [24]. The LULUCF sector is expected to contribute to the EU’s greenhouse gas emission reduction target, as well as the Paris Agreement’s long-term climate goals [25] of achieving specific pollutant emission reductions. Requirements under the EU’s environmental policy on forest management have become important from the perspective of forest management. In particular, the EU’s Seventh General Environmental Action Program (7th EAP) [22], among other things, indicated as one of their directions the achievement of multifunctionality of forests and pointed to the functions of sustainable forest management. In turn, in the sphere of biodiversity protection, the EU Biodiversity Strategy plays an important role. Its goals include forest management plans or equivalent “instruments” in accordance with sustainable forest management to ensure the improvement of the conservation status of species and habitats that depend on or are influenced by forestry. Forests are also an important component of green infrastructure, which has been introduced into spatial planning as part of the goals of the EU’s Biodiversity Strategy [26]. Forests are the lives and health of citizens [27]. One of the “forms” of the EU’s influence on the activities of member states in the sphere of forest management and governance is numerous documents, including strategies that set expected results in the form of specific EU goals to be achieved at the national level. Among them, a key place is occupied by the “New EU Forestry Strategy for Forests and the Forest and Wood Sector”, [28] preceded by an EU Commission communication indicating that the new strategy aims to “ensure coherence between EU and member state policies and their objectives and commitments on forestry issues at the international level” [29]. Although the EU has no competence in the area of developing a common forestry policy, some EU policies can influence the forestry policies of member states, although it is up to member states to decide on their own policies—economic, communication, or information—regarding forestry and forests in their territory.

The sustainable development goals incorporated into the NFS of the State Forests in Poland in correlation with the actions and initiatives of the EGD align with the theoretical assumptions of the “Theory of Communicative Action” according to Habermas [30,31,32,33]. Communicative actions constitute a central category in our social life, with broadly understood “information” at its core.

Society has the capacity to achieve coordinated social actions through language and discursive agreement. Many contemporary researchers of Polish regions [33,34,35,36,37] focus on the issues of access to information and the accompanying social, economic, and political consequences. Information, its access, and disclosure enable decisions about actions, the achievement of goals and investments, the selection of projects, and new initiatives. It reduces uncertainty and mitigates risk [38].

Access to information is defined by examining the information needs of its users, and the information itself is general, non-personalized, and not tailored to a specific recipient. The basis for disclosing information by economic entities conducting business activities is the financial statement and other reports published by the public statistics of the Central Statistical Office (CSO). Voluntary reports, such as financial and management reports, also remain important.

1.2. Reporting and Statistics as Mandatory Tools for Information Disclosure

Information is a type of economic resource that constitutes an essential factor determining the efficiency of managing the resources available to an economic entity. Information must be useful, where the conditions determining the usefulness of information depend on its form of preparation and distribution, as shown in Figure 2 [39].

Information, as a resource, is an element of management and forms part of the interests of individuals and groups. One of the most important tasks in economics is the issue of choice and decision making conditioned by access to information and its cost. In view of the above, this paper proposes an original classification of relevant information as a contribution to social science theory (see

Table 2. Classification of relevant information (own elaboration).

Classification Criterion	General Characteristics/Specification
Purpose	- Procedural information: appears in instructions, templates, models - Factual information: contains descriptions of objects, events - Taxonomic information: defines the approach to classification - Normative information: embedded in laws and regulations
Time	- Retrospective information - Current information - Prospective information
Space	- Micro-level information - Meso-level information - Macro-level information - European information - Global information
Evaluation of the Actual State	- Real information: related to concrete objects, phenomena, processes that are considered in three dimensions: material, energetic, and informational - Abstract information: interpretation produced by the mind
Function	- Economic–financial information - Non-financial information: social, environmental
Decision-Making Process	- Factual information - Potential information
Information Needs	- Desired information - Available information - Retrieved information - Information gap
Organizational Environment	- Internal information - External information - Organizational information - Economic–managerial information - Psychological–social information - Technical information

Source: own elaboration based on [45,46].

). The issue is included in international, EU, and national laws and is also widely described in the scientific literature [40,41,42,43,44].

The proposed classification of relevant information can be adjusted and supplemented due to the dynamic environment in which economic entities currently operate. This information is an element of the management system of economic entities. A flexible IT system is accounting, which is part of economic record-keeping and includes reporting and statistics [47,48].

Enterprise reporting can be divided into the following: substantive, financial, and economic–financial reporting [47,48]. Substantive reporting includes documents, fixed asset registers, cost statements across various dimensions, employment data, etc. Financial reporting is standardized and prepared based on the guidelines of the Accounting Act, and it primarily comprises the balance sheet, income statement, and additional information [49].

The aim of the standardization process for accounting norms and principles is to achieve comparability of financial reporting documents of enterprises. To this end, the International Accounting Standards Board has defined the qualitative characteristics of a financial report, which are the following [48]:

• Understandability for users;
• Usefulness and materiality for users in decision making;
• Reliability;
• Comparability.

Substantive and financial reporting contains information about the activities of the economic entity. These are record-based data sources created in accordance with applicable legal regulations and subject to the requirements of mandatory reporting, including statistical and tax reporting. Additional and complementary data are provided by non-record-based materials, with economic statistics serving as their carrier [9]. In addition to these internal reports, information is also collected at the macro level and constitutes external sources. For example, in Poland, among the many external sources of information, one can mention the following [47,48]:

• Publications of the Central Statistical Office (CSO);
• Studies by central government agencies as well as local research institutes;
• Laws and regulations;
• Expert opinions.

The Central Statistical Office (CSO) in Poland is the central government administration body subordinate to the prime minister. It is responsible for collecting and providing statistical data. The CSO informs the public, state bodies, public administration, and national economic entities about the economic, demographic, social, and environmental situation. This system encompasses the collection, aggregation, storage, and processing of statistical data, as well as the announcement, provision, and dissemination of the results of official statistical studies. Statistical data concern phenomena, events, objects, and activities of national economic entities as well as the lives and situations of individuals—including personal data—obtained directly from respondents or from the information systems of public administration and official registers from the time of their collection for the purposes of public statistics. The CSO conducts research based on information obtained from respondents and reporters, using modern IT tools and solutions [25,50].

Information on sustainable management reflects the results and achievements in activities that are, among other things, documented in CSO publications [22,51,52,53,54,55]. They are subject to evaluation and analysis, and strategies and forecasts are developed based on them. In the assumptions of sustainable development, the natural environment is the foundation, the economy is the tool, and the well-being of society is the goal. The European sustainable forestry economy, its functions, pillars, and the relationship with relevant information should be reflected in information systems. The general assumptions regarding these functions and pillars, as well as an attempt to relate them to the relevant information, are presented in

Table 3. Elements of sustainable development, functions of a permanently sustainable forestry economy, and the main areas of reference to relevant information disclosed in the reporting of SF and CSO forestry.

No.	Elements of Sustainable Development	Functions of a Permanently Sustainable Forestry Economy	Reference to Relevant Information Disclosed in Reporting<br>(Main Areas)
1.	Natural Environment	Environmental (Ecological)	- Primary activity: (forest protection, forest management, timber harvesting) - Secondary activity: (collection of Christmas trees, saplings) - Project activity: (climate change mitigation—“Forest Carbon Farms”, “Building Thermal Modernization”) - Project activity with EU funds: (“increasing retention capacity”, “restoration of degraded areas”, “species and habitat protection project”) Reporting references: - Section I—Forest Resources - Section II—Forest Management and Afforestation—Cultivation and Forest Protection - Section IV—Threats to and Protection of the Forest Environment - Section V—Hunting - Section VII—Service Enterprises in Forestry - Section IX—List of Forest Districts
2.	Society	Social	- Primary activity: (education) - Project activity: (protection: nature, European bison, osprey, black grouse; “healthy food”) - Promotion and international cooperation Reporting references: - Section VI—Employment and Wages in Forestry—Workers—Labor Costs - Section VI—Working Conditions (hazardous conditions, accidents) - Section VI—Forestry and Vocational Education - Section VII—Service Enterprises in Forestry - Section IX—Forest Promotional Complexes - Section IX—Facilities and Forms of Forestry Education
3.	Economy	Economic	- Forest District (SF) Resources: (employment, assets) - Revenues and costs - Wages - Financial result - Forest fund - Primary activity: (timber sales) - Additional activity: (transport, trade) Reporting references: - Section II—Forest Management and Afforestation—Cultivation and Forest Protection - Section III—Economic Utilization of Forests—Timber Harvesting - Section V—Hunting - Section VI—Employment and Wages in Forestry—Workers—Labor Costs - Section VI—Working Conditions (hazardous conditions, accidents) - Section VII—Economic Aspects of Forestry—Global Production - Section VII—Service Enterprises in Forestry - Section VII—Export and Import of Forestry Products - Section VII—Fixed Assets in Forestry - Section VIII—International Comparisons - Section IX—Expenditure on Forestry Education

Source: own elaboration based on [25,51,52,53,54,55].

.

In the financial–economic report of the SF in Poland, as well as in the statistical reporting, a range of information on the conducted sustainable forestry management is disclosed. These disclosures are based on generally accepted legal acts and standards for reporting both financial and non-financial information. They do not respond to specific information needs of users, as these needs are neither examined nor analyzed in this area [51,52,53,54,55,56,57,58,59,60].

The main objective of the study was to deepen knowledge regarding the classification of relevant information, to indicate the links between relevant information and the various economic, social, and environmental functions of the SF, and to assess the value of the disclosed information on sustainable forestry management for users of the reporting information.

The specific objectives of the study are to identify the sustainable development goals contained in the NFS of the SF in Poland correlated with the actions and initiatives of the Green Deal by indicating the pillars of sustainable development in sustainable forestry management based on SF. The research problem was formulated in the form of the question: “Which information disclosed in reporting, including statistical reporting, is considered by information users to be the most useful?”

2. Materials and Methods

The empirical research was preceded by a critical analysis of publicly available data from the SF and CSO databases for the period 2019–2022 [50,51,52,53,54,55,56].

Subsequently, documents and materials were analyzed in order to evaluate the preliminary, descriptive, as well as quantitative information on the studied issue, including the financial–economic reports of SF for the period 2019–2022 and the CSO statistical report “Forestry” [57,58,59,60,61,62,63,64]. The next stage of the research was a survey of users of information on sustainable forestry management from SF. The study also examined the level of statistical significance of the obtained results based on a representative group of forestry stakeholders in Poland. The research survey was sent to the main institution managing forests in Poland—the General Directorate of State Forests—and to all Regional Directorates of State Forests (RDSF). The aim was to reach all 26,015 employees, including both internal organizations of the State Forests and external stakeholders. In total, 452 persons participated in the study (

Table 4. Characteristics of the surveyed group.

Characteristic	Categories	Number (N)	Percentage [%]
Gender	Women	183	40%
	Men	269	60%
Education	Vocational secondary	4	1%
	Secondary	50	12%
	Higher	392	87%
Position	SF employees	399	92%
	SF Directorate	21	5%
	Forestry education institutions and research centers	7	2%
	Organizations and nature/environment conservation authorities	5	1%
	Other	4	1%

Source: own elaboration based on survey n = 452.

), including 189 women and 269 men. Among them, 392 persons had higher education, 50 persons had secondary education, and 4 persons had vocational secondary education. A total of 399 respondents were employees of forest districts (forestry units or entities related to the SF in Poland). Twenty-one persons were representatives of regional SF directorates, and five persons represented organizations and authorities involved in nature conservation. Seven persons were representatives of forestry education institutions and scientific research centers. Two persons were employees of local government, and three persons were entrepreneurs from forestry service companies. Not all respondents provided complete answers. The survey covered the relevance of the information disclosed by SF on the website. The Likert scale was determined on the basis of two positive responses, i.e., “Very useful”, “Rather useful”; two negative answers, i.e., “Completely useless”, “Rather useless”; one answer “Never useful” on the useful of information. The research problem was formulated in the form of the following question: “which information disclosed in reporting, including statistical reporting, is considered the most useful?”. Responses were obtained in an empirical survey conducted allowing the anonymity of respondents. The survey was sent by MS Teams to many people, and there was no way to determine respondents’ data.

The survey included questions regarding which information published in the financial–economic report of SF is useful for SF stakeholders and based on which stakeholders make managerial, financial, organizational, or investment decisions. The results are presented in Figure 3 and Figure 4.

In the survey, questions were formulated about the following information published in the financial–economic report of SF:

• Employment at SF;
• SF assets (land, forest resources);
• SF revenues (from primary, secondary, and additional activities);
• SF costs (administrative activities—from primary activities);
• Forest tax;
• Costs of secondary activities;
• Costs of additional activities;
• Living costs;
• Wages at SF;
• Financial result (profit, loss);
• Forest fund;
• Changes in the state of SF assets;
• Procurement and sale of timber;
• Promotion and international cooperation.

The evaluation by the respondents of the importance of the information published in the CSO statistical report for SF stakeholders concerned the following sections:

• Section I. Forest resources of all forms of ownership;
• Section I. Forest resources managed by SF;
• Section I. Forest resources in private forests;
• Section II. Forest management and afforestation—cultivation and forest protection;
• Section II. Afforestation and forest resources;
• Section III. Economic utilization of forests—timber harvesting;
• Section IV. Threats to and protection of the forest environment;
• Section V. Hunting;
• Section VI. Employment and wages in forestry—workers (labor costs);
• Section VI. Working conditions (hazardous conditions, accidents);
• Section VI. Forestry and vocational education;
• Section VII. Economic aspects of forestry—global production;
• Section VII. Service enterprises in forestry;
• Section VII. Export and import of forestry products;
• Section VII. Fixed assets in forestry (state and depreciation);
• Section VIII. International comparisons;
• Section IX. SF activities—list of forest districts;
• Section IX. Forest Promotional Complexes;
• Section IX. Facilities and forms of forestry education;
• Section IX. Expenditure on forestry education.

The study employed the triangulation method, in particular: the method of analysis and critique of the literature and the method of logical analysis and construction [65]. The following statistical methods were used—the Pearson chi-square test of independence and the Kruskal–Wallis ANOVA test. The triangulation method ensured the reliability of the research approach and the acquisition of comprehensive and contextual knowledge about the social phenomenon under study. The triangulation of methods was used in the article, aimed at ensuring a higher quality of the research conducted and reducing measurement error. It involved collecting data using two or more methods (e.g., observation together with a survey or content analysis), and then comparing and combining the results [60]. The survey questionnaire, the selection of the research sample, and the stages of the self-reported survey are described. The study used the method of literature analysis and criticism, the method of document study, the method of analysis, and logical construction. Through the use of different research methods, triangulation increases the cognitive possibilities in relation to the studied phenomena [42,43,44,45,66].

3. Results and Discussion

Results of the Survey Conducted in Poland

In the survey, respondents were asked which pieces of information published in the financial–economic report of SF are useful for SF stakeholders and on the basis of which information stakeholders make managerial, financial, organizational, or investment decisions. The results are presented in

Table 5. Results of the Kruskal–Wallis ANOVA Test.

Characteristic	Variable	p-Value
Education	SF Revenues	0.0440
	Changes in the State of SF Assets	0.0496
Position	SF Revenues	0.0201
	Promotion and International Cooperation	0.0088

Source: own elaboration based on n = 452, p < 0.05.

and in Figure 3.

Stakeholders rated the usefulness of information on timber harvesting and sales highest (score of 3.11) and costs and livelihood activities lowest (average score of 2.45), as shown in Figure 4.

It was examined whether gender, education, or position had an impact on the evaluation of the usefulness of the individual pieces of information published in the SF financial–economic report. The research findings indicate that gender did not affect the evaluation of the usefulness of the information. However, education differentiated the evaluations for information regarding SF revenues (p < α, p = 0.0440) and changes in the state of SF assets (p < α, p = 0.0496). Similarly, the respondents’ position differentiated the evaluations for information regarding SF revenues (p < α, p = 0.0201) and promotion and international cooperation (p < α, p = 0.0088). The results are presented below, in Table 5 and in Figure 5 and Figure 6. The fact that gender is irrelevant in assessing the value of information is indicative of a level-headed treatment of information by employees. Other factors, such as workplace and education level, have a greater impact.

Next, respondents were asked which information published in the CSO Statistical Report “Forestry” was useful for SF stakeholders. The results are presented in Figure 7 and Figure 8.

The most useful information for stakeholders (see Figure 8) was found to be the threats to and protection of the forest environment (average rating, 3.53) and the facilities and forms of forestry education (average rating, 3.45). The usefulness of the information regarding fixed assets in forestry was rated the lowest (average rating, 2.85). The results show that information on the threat and protection of the forest environment is an important parameter that can also affect the evaluation of work in SF organizations. The element of facilitating the functioning in society is to undertake available forms of forestry education, which will certainly affect the evaluation of the work of the entire organization. The lowest rated usefulness of information on forestry fixed assets may be due to the persistence of these data at a similar level.

It was examined whether gender, education, or position had an impact on the evaluation of the usefulness of the individual pieces of information. The research findings indicate that education and position did not differentiate the individual evaluations. However, gender did have an impact on the evaluation of forest resources managed by SF (p < α, p = 0.0416). The results are presented in Figure 9.

Respondents were also asked which element of the financial report—and the information contained therein—had the greatest impact on decision making by SF stakeholders [66]. The results for n = 452 are presented in Figure 10.

The next research question in the survey was as follows: “Do you think that SF currently disclose financial and non-financial data by examining the information needs of information users?” [61,62,63,64]. The responses from the respondents are presented in Figure 11.

It was examined whether gender, education, or position had an impact on whether, according to SF stakeholders, SF currently disclose financial and non-financial data. The research findings indicate that none of these characteristics differentiate the presented views, which is confirmed by other studies presented in the literature [67].

This research refers to the accounting system as an element of information. An important issue is to confirm that information should be useful and relevant to its specific user. This research aimed to deepen the knowledge of the classification of relevance (sustainable) information and to identify the relationship of relevant information to individual forest functions, using the example of Poland. The aim of this research was to assess the value of individual information on sustainable forest management for users of organizational relevance information [21,40].

The authors investigated stakeholders’ perceptions of the sustainable development goals contained in the NFS of the SF in Poland in correlation with the activities and initiatives of the Green Deal (selected projects) [17,18,19]. Respondents identified the pillars of sustainable development, the functions of sustainable forest management, and made a sample assessment of the usefulness of relevant information disclosed in the organization’s mandatory reporting. In the case of the participation of stakeholders who are recipients of relevant information, no gender differences in reception were confirmed. In the case of accounting in SF, women are often the people involved in the processing of information [42,43,44].

4. Conclusions

The results of the conducted surveys among internal SF stakeholders indicated that a majority of respondents in the financial data presented by SF, with over 50% of respondents, found the data useful (Figure 3 and Figure 4). Only 5–10% of respondents were not interested in the data. The usefulness of the information regarding the procurement and sale of timber was rated the highest (average rating, 3.11), while the information on the level of costs and living activities was rated the lowest (average rating, 2.45).

It was confirmed that gender does not significantly affect the responses, whereas education and the position held within the SF structure did have a significant impact.

The respondents’ evaluation of the significance of the information published in the CSO statistical report for SF stakeholders underscored the importance of information concerning the income statement and the overall balance sheet. In this cycle of research, gender had no effect on how information was received in the SF organization [61,62,63,64,67].

The collected material and the results of the data analysis represent only a snapshot of the relative assessment of information in State Forests, which may serve as a starting point for more detailed research. The results presented in the article constitute the first empirical study of its kind in Poland, conducted in the field of evaluating and defining relevant information from the perspective of sustainable forestry management in reporting. In this way, it illustrates the behavior of employees in the context of the currently disclosed information in relation to its usefulness within the SF organization [68,69,70].

A limitation of the study is the small sample size at the national level. The higher proportion of internal forest stakeholders compared to external ones means that extending the conclusions to the entire population is unjustified.

The article is a preliminary study. The planned increase in sample size and involvement of external stakeholders will allow the study to be expanded to other countries or regions. This will provide a better understanding of the different needs for forest management and sustainable development policies.