Koncepcja indeksu dojrzałości narracyjnych ujawnień obszarów i czynników ryzyka
The concept of a maturity index for narrative disclosures of risk areas and factors

Summary/Abstract: Purpose: The subject of the considerations is a proposal for a maturity index for narrative disclosures on risk areas and factors as a tool for diagnosis and analysis, but also for im-proving narrative reporting in the area under study.Methodology/approach: The study is conceptual and was prepared based on a literature review and the results of previous empirical research.Findings: The proposed method of constructing a maturity index enables the measure-ment of the quality of narrative disclosures of risk areas and factors on a universal five-point scale.Research limitations/implications: The proposed index has been designed with entities that operate in non-financial sectors in mind.Originality/value: The index is a universal tool that can be used in narrative research on risk reports and in improving the practices of preparing annual reports of enterprises from non-financial sectors

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