Aspekty środowiskowe w raportach zintegrowanych wybranych grup kapitałowych – wyniki badań
Environmental Aspects In Integrated Reports Of Selected Capital Groups – Findings Of Research

Summary/Abstract: Purpose – The purpose of the study is to assess the quality of environmental information in leadingintegrated reports published by capital groups in Poland. The indicators that have been chosen for thestudy are in accordance with the GRI guidelines.Design/methodology/approach – The study selected several integrated reports of capital groups that are seenas socially responsible. A detailed analysis (quantitative and qualitative) of the content of the reports helpedprovide more common conclusions. The study used the method of induction.Findings – Integrated reporting in its present form is mainly marketing practice. Developed by leading capitalgroups in Poland integrated reports are difficult to compare with each other, even if they are based on thesame guidelines. The large volume of reports because of refers to certain extensive parts of text within individualenvironmental indicators hinders the readability of published material. In addition, reporting of environmentalindicators is a partial. The credibility of the presented reports cannot be confirmed in all cases, andif it can be confirmed, is limited. These findings raise doubts about the usefulness of reports for stakeholders.Originality/value – The publication is one part of the three part series of articles devoted to a detailed analysisof reports leading integrated capital groups. Discussion on the quality of these reports can contribute indirectlyto improving the readability and comparability of reporting, and consequently their greater usability.

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