Akcjonariusze vs. interesariusze. Przypadek raportowania zintegrowanego
Shareholders vs. stakeholders. The case of integrated reporting

Summary/Abstract: The aim of the article is to introduce the integrated reporting as a concept linking the orientation shareholders and financial reporting with the expectations of stakeholders and mainstreaming environmental and social reporting. Integrated reporting has been based on an analysis of the provisions of Directive 2014/95/EU, which introduces obligation of reporting of non-financial data for certain groups of companies from 2017. The new regulations are an example of a change in the approach to reporting and increasing of corporate responsibility for the consequences of its actions also in non-financial areas. These regulations adopt a practical form of regulation and standardization actions.

• Details
• Contents