Integrated reporting of companies in 2020

• Authors: Krasnodomska, Joanna

Abstracts

EN

The article presents foreseeable changes in companies’ reporting, consisting in the integration of information on financial, environmental and social performance as well as on governance issues. It discusses the reasons for the development of integrated reporting and its most important assumptions. It also indicates the actions taken, among others by IIRC, GRI, AICPA and the European Union, to promote the introduction of integrated reporting as a reporting standard. The possible date of its im-plementation is the year 2020.

Keywords

EN

sprawozdawczość zintegrowana; zrównoważony rozwój; społeczna odpowiedzialność przedsiębiorstw; raport roczny; integrated reporting; sustainable development; corporate social responsibility; Annual report

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2012
• Volume: 2012(66(122))
• Pages: 101-110

Contributors

author

Krasnodomska, Joanna