Zintegrowane sprawozdanie przedsiębiorstwa jako narzędzie komunikacji z interesariuszami
Integrated report on socially responsible companies as a tool of communication with users
Author(s): Elżbieta Izabela SzczepankiewiczSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial statements; integrated statements; integrated report
Summary/Abstract: This article presents the factors affecting the evolution of the traditional financial reporting towards integrated reporting and the integrated report Polish models of socially responsible companies. This paper presents the essence of the process of integration of information constituting the market value of the enterprise in the reporting business as well as an integrated model of socially responsible company reports. The paper compares the integrated statements: LOTOS S.A. Group, TAURON Polska Energia Group and RWE Group.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 329
- Page Range: 271-281
- Page Count: 11
- Language: Polish