The importance of integrated reporting in reducing the value gap of an enterprise  Cover Image

Znaczenie raportowania zintegrowanego w zmniejszaniu luki wartości przedsiębiorstwa
The importance of integrated reporting in reducing the value gap of an enterprise

Author(s): Grażyna Michalczuk, Teresa Mikulska
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: integrated report; stakeholders; value gap; socio-economic relationships

Summary/Abstract: The development of the standard of an integrated report is an important step in increasing the scope and type of information needed in building socio-economic relationships with stakeholders. The integrated report is a language of “sustainable business” and means of communication of the company about the way of creating its value at different time perspectives, as well as about the way how non-financial data affect the ability to create company value and how a company expresses its responsibility. The aim of this article is to present the problem of the value gap and, in this context, the importance of development of the standard of a report, whose scope and quality of information will allow to build the appropriate socio-economic relationships with stakeholders, and as a result will contribute to reducing the value gap of an enterprise. It is an important issue, given the changing information needs of stakeholders in the perspective of the development of the concept of corporate social responsibility and sustainable development.

  • Issue Year: 2015
  • Issue No: 396
  • Page Range: 105-112
  • Page Count: 8