Nowe wyzwania dla spółek w zakresie sprawozdawczości: ujawnienia finansowe i pozafinansowe według międzynarodowych ram raportowania zintegrowanego
New reporting challenges for organizations:financial and non-financial disclosures according to the international integrated reporting framework

Summary/Abstract: The paper refers to an idea of integrated reporting and intricacies of that process. It reveals questionable issues which were arising while co-creating the present shape of standards by various bodies. The final version of standards was finally established and published by the International Integrated Reporting Council in December 2013. This paper, therefore, presents a framework of financial and non-financial disclosures following the new rules. It splits into four sections. The first one outlines the history of initiatives taken by the International Integrated Reporting Council. The second part demonstrates the aims of integrated reporting whereas the third section discusses categories of the capitals and elaborates how business model and its components contribute to value creation. The last part was dedicated to the analysis of a structure of an integrated report and disputable concerns.

• Details
• Contents