Raporty zintegrowane w praktyce polskich banków wchodzących w skład indeksu WIG30
Integrated reporting in the practice of Polish banks included in the WIG30 index

Summary/Abstract: Objective – The article discusses the issue of reporting of seven Polish banks from the WIG30 index (Alior Bank, BZWBK, ING Bank Śląski, mBank, Millennium bank, Bank Pekao SA and PKO Bank Polski) in the scope of integrated reporting and its convergence with IIRC requirements. The purpose of the article is to check whether WIG30 banks in practice adhere to these guidelines and what is somehow presented by them. Research methodology – In the article, content analysis was used as a research method. The research was conducted in three stages: analysis of types of publications prepared by banks, analysis of the information content of integrated reports (key editorial and review elements) and comparative analysis of identified reports integrated with the IIRC guidelines. Result – As a result of the analysis, it was found that the integrated reports were published only by 2 out of 7 analyzed banks: ING Bank Śląski and Bank Millennium. In turn, when comparing the structure of the identified reports integrated with the IIRC requirements, it should be stated that the information content of both reports is consistent with these guidelines. However, it is difficult to assess the quality and reliability of non-financial information presented in them, as well as the construction of both reports is not homogeneous and makes finding the data sought difficult. Value – Integrated reporting in Poland is a relatively new phenomenon (in practice only since 2013). Due o the small research sample, it is difficult to draw general conclusions on the practical usefulness of the published integrated reports. Nevertheless, due to the upcoming obligation to publish integrated reports by companies, the development of this issue should be monitored.

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