Wartości poznawcze sprawozdawczości regulacyjnej podmiotu świadczącego powszechne usługi pocztowe
Information value of the regulatory reporting of the universal postal services provider

Summary/Abstract: For strategic, economic or social reasons, some areas of business activity in the market economy are organized under the so-called regulated markets. The regulation of a given part of the market is most often subject to additional reporting requirements. The aim of this article is to try to assess the cognitive value of reporting from the regulatory accounting of an operator designated to provide universal postal services. The paper reviews regulatory conditions for the operation of the designated operator and outlines the scope of disclosed information in regulatory reporting, on the example of the universal postal services market. The analysis was based on regulatory reports submitted by the designated operator, i.e. Polish Post. The study uses such research methods as: literature studies, analysis of legal acts regulating the postal services market, interviews and action research. Conclusions suggest that regulatory reporting, in spite of its specificity, is an important source of information for the market regulator to assess the effectiveness of the services provided. At the same time, it has very dubious cognitive value for external stakeholders due to the wide scope of application of the institution „corporate secret”. The article is an original perspective of the author on the problem not sufficiently examined by researchers, namely the information value for stakeholders of the reporting of subjects operating in regulated sectors.

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