Wyzwania i dylematy raportowania zintegrowanego
Challenges and Dilemmas of Integrated Reporting

Summary/Abstract: Purpose – The purpose of the paper is to present the main challenges and dilemmas that should be the subject of academic research in the context of the development of integrated reporting. Design/methodology/approach – The methodology adopted includes critical analysis and interpretation of the research findings of other researchers as well as logical reasoning. Findings – Based on the conducted research, five basic dilemmas concerning integrated reporting were discussed: the convergence of the concept of reporting according to GRI and IIRC, the approach to risk management and audit, compliance policy, improvement of guidelines and standards of integrated reporting, methodology of integrated reporting systems design. Originality/value – The value of the article is the description of the challenges, which may contribute to the improvement of integrated reporting systems in the future.

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