Integrated report as a source of information
about the company's approach to risk management Cover Image

Raport zintegrowany jako źródło informacji o podejściu przedsiębiorstwa do zarządzania ryzykiem
Integrated report as a source of information about the company's approach to risk management

Author(s): Monika Raulinajtys- Grzybek, Mariusz Karwowski, Gertruda Krystyna Świderska
Subject(s): Economy, Socio-Economic Research
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: risk management; integrated reporting; annual report; management commentary

Summary/Abstract: The article presents the assessment of the integrated report as a tool for reporting on company risk mana-gement and answers the question whether and how this form of reporting has affected the scope of infor-mation on risk management. The article is an attempt at a comprehensive approach to assessing disclosu-res about risk management. The assessment was made by comparing the information content of annual reports, with particular emphasis on management commentaries and integrated reports. The text analysis method and the Delphi method were used. The research sample included annual reports and two integra-ted reports for 2016 of companies operating in the energy sector in Poland. The research indicates that more precise risk information is presented in integrated reports than in „traditional” ones. There are also differences in the level of disclosures between the examined integrated reports.

  • Issue Year: 2018
  • Issue No: 98
  • Page Range: 203-224
  • Page Count: 22
  • Language: Polish