Raportowanie zintegrowane a społeczna odpowiedzialność przedsiębiorstw
Integrated reporting vs. corporate social responsibility

Summary/Abstract: The concept of integrated reporting originated in 2010 and its guidelines (<IR> Framework) were published by the International Integrated Reporting Council (IIRC) in 2013. Initially, the concept was strongly linked to the socio-environmental impacts of companies and it is still identified with them by many authors. The aim of the paper is to present the opinions of some critics who claim that connotations of sustainable development or corporate social responsibility carried by the concept of integrated reporting have recently lost significance. The integrated report is primarily to inform about the process of value creation and it is addressed to capital providers. It is an additional report, which can be prepared by companies along with financial statements and CSR (social) reports.The author hopes the article will contribute to the scientific debate about the concept of integrated reporting and encourage scientific research in this area.

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