Definiowanie zakresu, zasięgu i jakości zintegrowanego sprawozdania
Defining the scope, coverage and quality of integrated report
Author(s): Elżbieta SzczepankiewiczSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial statements; integrated statements; integrated report
Summary/Abstract: This study analyzes global reporting standards for financial and non-financial data. It also presents a proposal of defining of basic principles concerning the determination of scope, coverage and quality of integrated report prepared by socially responsible companies as well as it proposes basic tests checking the appropriate use of the above mentioned principles when drawing an integrated report.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 314
- Page Range: 174-186
- Page Count: 13
- Language: Polish