The increase in globalization and interconnectedness means that world finance, people and knowledge are inextricably linked, as the last global financial crisis showed. After the crisis, awareness of the importance of promoting financial stability and sustainable development has increased. It turned out that financial statements are not enough to get a complete picture of the sustainability of the company's operations. In response to the shortcomings of financial reporting, international organizations have begun to promote the concept of integrated reporting consisting of financial statements and non-financial statements. The research problem is to compare the role of financial statements and the role of non-financial statements. Non-financial reports complete the picture of the company's operations and are useful in order to find out the current activities and problems that the company deals with and what are its plans for business development in the future. The main driver of non-financial reporting that forces companies to act responsibly and report on their actions is the UN's sustainable development program until 2030 called the Global Compact. Companies have the choice to choose the methodology of preparing non-financial reports of several organizations: International Organization for Standardization of Guidelines (ISO), International Integrated Reporting Council (IIRC), Organization for Economic Cooperation and Development (OECD). An analysis of the aforementioned methodologies and principles of non-financial reporting will be made. In this paper, the non-financial part of the integrated reports of the selected companies will be analyzed: AD Plastik d.d. Solin, Ericsson Nikola Tesla d.d. Zagreb, Hrvatska elektroprivreda d.d. Zagreb, INA - Industrija nafte d.d. Zagreb, Jadran - galenski laboratory d.d. Rijeka.