Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia


ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2017.88/1-31
CC BY-SA   Open Access 

Issue archive / 4/2017
Wyzwania i dylematy raportowania zintegrowanego
(CHALLENGES AND DILEMMAS OF INTEGRATED REPORTING)

Authors: Bartłomiej Nita
Uniwersytet Ekonomiczny we Wrocławiu
Keywords: integrated reporting research challenges
Data publikacji całości:2017
Page range:8 (337-344)
Cited-by (Crossref) ?:

Abstract

Purpose – The purpose of the paper is to present the main challenges and dilemmas that should be the subject of academic research in the context of the development of integrated reporting. Design/methodology/approach – The methodology adopted includes critical analysis and interpretation of the research ndings of other researchers as well as logical reasoning. Findings – Based on the conducted research, ve basic dilemmas concerning integrated reporting were discussed: the convergence of the concept of reporting according to GRI and IIRC, the approach to risk management and audit, compliance policy, improvement of guidelines and standards of integrated reporting, methodology of integrated reporting systems design Originality/value – The value of the article is the description of the challenges, which may contribute to the improvement of integrated reporting systems in the future.
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