Zasady dotyczące zapewnienia jakości raportu zintegrowanego
Principles for defining integrated report quality

Summary/Abstract: The aim of this article is to identify the principles for defining integrated report quality. The article presents the essence and importance of integrated report, which is the starting point for further research. Then the article focuses on the qualitative attributes of information. The next part of the article presents the principles for defining non-financial report quality in the light of the GRI Sustainability Reporting Guidelines G4. The final part of the article discusses the role of the accounting system in defining integrated report quality. The article uses the method of descriptive analysis, comparative analysis and the elements of deductive reasoning. Based on the conducted studies, it was found that a wide range of financial and non-financial information presented in the integrated report required clarity on the principles for defining integrated report quality.

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