Integrated Reporting - Changes in Company Reporting
Integrated Reporting - Changes in Company Reporting

Summary/Abstract: Purpose — This article traces the changes in company reporting resulting in preparing an integrated re-port. Design/Methodology/approach — Analysis of reference works, case study, deduction method and con-clusion synthesis Findings — The analysis results for annual company reports over several years were presented, from the inclusion of the first information on the social responsibility to the preparation of an integrated report. Originality/value — Evolutionary approach to financial reporting, including the influence of non-financial company activity aspects on its value creation, is presented.

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