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.
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