Finanse, Rynki Finansowe, Ubezpieczenia

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


ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2016.79-60
CC BY-SA   Open Access 

Issue archive / 1/2016 (79)
Tendencje rozwoju sprawozdawczości zintegrowanej w praktyce polskich spółek giełdowych
(Trends in the Development of Integrated Reporting in the Practice of Polish Listed Companies)

Authors: Bogusława Bek-Gaik

Bartosz Rymkiewicz
Keywords: integrated reporting statement of values business model
Data publikacji całości:2016
Page range:17 (767-783)
Cited-by (Crossref) ?:

Abstract

Purpose – The purpose of this article is to discuss the practice of integrated reporting (IR – integrated reporting) and to identify the problems associated with its implementation in practice of Polish listed companies. Design/methodology/approach – The article uses literature studies, analysis of the content of corporate publications and the observation of economic practice. The study is a continuation of previous studies authors. Findings – The study was conducted on a sample of 60 companies included in the WIG20 and mWIG40 on 18 January 2016. In total, Authors analyzed 337 corporate publications for 2013–2014. It has been shown that integrated reporting in Poland is in the early stages of development and only crystallized in practice. The research found that reports mainly draw up integrated companies which are leaders in their industries. The structure integrated reports prepared by Polish listed companies is consistent with the structure of the framework proposed by the IIRC. However, many objections can have the content and the quality of disclosure in published reports integrated . Originality/value – Integrated reporting is a relatively new research area, located in the early phase of implementation in practice.
Download file

Article file

Bibliography

1.Bek-Gaik B. (2015), Sprawozdawczość zintegrowana – wybrane problemy, „Finanse, Rynki Finansowe, Ubezpieczenia”
2.nr 77, s. 479–491.
3.Bek-Gaik B., Rymkiewicz B. (2014), Społeczna odpowiedzialność przedsiębiorstw a finansowe miary dokonań,
4.„Finanse, Rynki Finansowe, Ubezpieczenia” nr 67, s. 137–151.
5.Bek-Gaik B., Rymkiewicz B. (2015), Sprawozdawczość Zintegrowana w praktyce polskich spółek giełdowych,
6.w druku.
7.Chersan I.C. (2015), Study on Practices and Tendencies in Integrated Reporting, „Audit Financiar” vol. 13, iss. 129,
8.s. 91–101.
9.Deloitte (2012), Integrated Reporting: The New Big Picture, „Deloitte Review” iss. 10.
10.Dragu I., Tudor-Tiron A. (2013), New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting,
11.„Annals of the University of Oradea. Economic Science Series” vol. 22, iss. 1, s. 1221–1228.
12.Eccles R., Krzus M.P., Tapscott D. (2010), One Report: Integrated Reporting for a Sustainable Strategy, Wiley
13.Publisher.
14.Eccles R.G., Krzus M. (2014), The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality,
15.Wiley.
16.Eccles R.G., Krzus M., Ribot S. (2015), Model of Best Practice in Integrated Reporting 2015, „Journal of Applied
17.Corporate Finance” vol. 27, no. 2, Spring 2015.
18.Eccles R.G., Saltzman D. (2011), Achieving Sustainability through Integrated Reporting, „Stanford Social Innovation
19.Review” vol. 9, no. 3, s. 56–61.
20.Eccles R.G., Serafeim G. (2014), Corporate and Intefrated Reporting: A Functional Perspective 2014, http://papers.
21.ssrn.com/sol3/papers.cfm?abstract_id=2388716 (14.04.2015).
22.EY (2011), Climate Change and Sustainability. How Sustainability has expanded the CFO’s role, Ernst & Young,
23.www.ey.com/US/en/Services/Specialty- Services/Climate-Change-and-Sustainability-Services/How-sustainability-
24.hasexpanded- the-CFOs-role.
25.Farrar J. (2011), Integrated Reporting: can it solve the sustainability information gap?, September, www.zdnet.com/
26.article/integrated-reporting-can-it-solve-the-sustainability-information-gap.
27.Garcia Sanchez I.M., Frias-Aceituno J.V., Rodriguez-Ariza L. (2013), Is integrated reporting determined by a country’s
28.legal system? An exploratory study, „Journal of Cleaner Production” vol. 44, s. 45–55.
29.Garstecki D. (2015a), Raportowanie zintegrowane w teorii oraz praktyce polskich spółek, w: Współczesne uwarunkowania
30.sprawozdawczości i rewizji finansowej, red. J. Krasodomska, K. Świetla, Uniwersytet Ekonomiczny
31.w Krakowie, Kraków, s. 129–143.
32.Garstecki D. (2015b), Zakres ujawnianych informacji finansowych w raporcie zintegrowanym wybranych przedsiębiorstw,
33.„Finanse, Rynki Finansowe, Ubezpieczenia” nr 77, s. 503–512.
34.Gregorczyk D. (2015), Raportowanie Zintegrowane w tworzeniu wspólnej wartości (CSV), Prace Naukowe Uniwersytetu
35.Ekonomicznego we Wrocławiu nr 396, t. 2, s. 59–66.
36.Haller A., van Staden Ch. (2014), The value added statement – an appropriate instrument for Integrated Reporting,
37.„Accounting, Auditing & Accountability Journal” vol. 27, iss. 7, s. 1190–1216.
38.IIRC (2011), Towards Integrated Reporting – Communicating Value in the 21st Century, http://integratedreporting.
39.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf (20.12.2014).
40.IIRC (2013a), The International <IR> Framework, http://integratedreporting.org/wp-content/uploads/
41.2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf (3.05.2015).
42.IIRC (2013b), Business Model Background Paper for <IR>, http://integratedreporting.org/wp-content/uploads/
43.2013/03/Business_Model.pdf (3.05.2015).
44.KPMG (2012), Integrated reporting. Performance insight through better business reporting, iss. 2, www.kpmg.
45.com/AU/en/IssuesAndInsights/ArticlesPublications/Better-Business-Reporting/Documents/integrated-reporting-
46.issue-2.pdf (13.02.2016).
47.Krasodomska J. (2012), Zintegrowana Sprawozdawczość spółek w 2020 roku, „Zeszyty Teoretyczne Rachunkowości”
48.t. 66 (122), s. 101–110.
49.Maroun W., Solomon J. (2012), Integrated reporting: the influence of King III on social, ethical and environmental
50.reporting, The Association of Chartered Certified Accountants, London, www.accaglobal.com/content/dam/
51.acca/global/PDF-technical/integratedreporting/ tech-tp-iirsa.pdf (18.05.2015).
52.Michalczuk G., Mikulska T. (2014), Sprawozdanie zintegrowane jako produkt finalny rachunkowości społecznej,
53.„Finanse, Rynki Finansowe, Ubezpieczenia” nr 69, s. 197–207.
54.Porter, M., Kramer M.R. (2011), Creating shared value, „Harvard Business Review” vol. 89, no. 1/2, s. 63–77.
55.Radley Yeldar (2012), The value of extra- financial disclosure. What investors and analysts said, Accounting for
56.Sustainability, Global Reporting Initiative, Radley Yelda, www.globalreporting.org/information/news-and-
57.-presscenter/ Pages/Investors-and-analysts-use-extra-financial-information-in-decisionmaking-suggests-newresearch.
58.aspx.
59.Rensburg R., Botha E. (2014), Is Integrated Reporting the silver bullet of financial communication? A stakeholder
60.perspective from South Africa, „Public Relations Review” vol. 40, s. 44–152.
61.Samelak J. (2013), Zintegrowane sprawozdanie przedsiębiorstwa społecznie odpowiedzialnego, Wydawnictwo Uniwersytetu
62.Ekonomicznego w Poznaniu, Poznań.
63.Sierra-Garcia L., Zorio-Grima A., Garcia-Benau M.A. (2013), Stakeholder Engagement, Corporate Social Responsibility
64.and Integrated Reporting: An Exploratory Study, „Corporate Social Responsibility and Environmental
65.Management” no. 22, s. 286–304.
66.Sobczyk M. (2013), Podstawy teoretyczne koncepcji zintegrowanego raportowania, Studia i Prace Kolegium Zarządzania
67.i Finansów, z. 130, s. 155–167.
68.Stubbs W., Higgins C. (2014), Integrated Reporting and internal mechanisms of change, „Accounting, Auditing
69.& Accountability Journal” vol. 27, iss. 7, s. 1068–1089.
70.Świderska G.K., Bek-Gaik B. (2015), Dokąd zmierza raportowanie biznesowe, w druku.
71.Ustawa z dnia 29 września 1994 r. o rachunkowości, Dz.U. nr 121, poz. 591.
72.Van Bommel K. (2014), Towards a legitimate compromise?, „Accounting, Auditing & Accountability Journal”
73.vol. 27, iss. 7, s. 1157–1189.
74.Walińska E. (2015), Zintegrowany raport – początek końca sprawozdania finansowego?, „Zeszyty Teoretyczne
75.Rachunkowości” t. 82 (138), s. 151–165.
76.Walińska E., Bek-Gaik B., Gad J., Rymkiewicz B. (2015), Sprawozdawczość przedsiębiorstwa jako narzędzie komunikacji
77.z otoczeniem. Wymiar finansowy i niefinansowy, Wydawnictwo Uniwersytetu Łódzkiego, Łódź.
78.www.gpw.pl (18.01.2016).
79.www.odpowiedzialni.gpw.pl (18.01.2016).
80.www.globalreporting.org/information/about-gri/what-is-GRI/Pages/default.aspx (14.10.2014).
81.www.globalreporting.org/standards/G3andG3-1/g3-1-guidelines/Pages/default.aspx (19.01.2016).
82.Zyznarska-Dworczak B. (2015), Wiarygodność raportowania zintegrowanego w świetle strategiczno-informacyjnego
83.paradygmatu rachunkowości, „Studia Oeconomica Posnaniensia” vol. 3, no. 1, s. 191–204.