Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The purpose of the study is to assess the quality of environmental information in leading integrated reports published by capital groups in Poland. The indicators that have been chosen for the study are in accordance with the GRI guidelines. Design/methodology/approach – The study selected several integrated reports of capital groups that are seen as socially responsible. A detailed analysis (quantitative and qualitative) of the content of the reports helped provide more common conclusions. The study used the method of induction. Findings – Integrated reporting in its present form is mainly marketing practice. Developed by leading capital groups in Poland integrated reports are difficult to compare with each other, even if they are based on the same guidelines. The large volume of reports because of refers to certain extensive parts of text within individual environmental indicators hinders the readability of published material. In addition, reporting of environmental indicators is a partial. The credibility of the presented reports cannot be confirmed in all cases, and if it can be confirmed, is limited. These findings raise doubts about the usefulness of reports for stakeholders. Originality/value – The publication is one part of the three part series of articles devoted to a detailed analysis of reports leading integrated capital groups. Discussion on the quality of these reports can contribute indirectly to improving the readability and comparability of reporting, and consequently their greater usability.