Integrated reporting of companies in 2020
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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.
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