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dc.contributor.authorJędrzejka, Dariusz
dc.date.accessioned2019-09-23T15:18:51Z
dc.date.available2019-09-23T15:18:51Z
dc.date.created2018-09-13 23:34
dc.date.issued2013-06-09
dc.identifieroai:dspace.uni.lodz.pl:11089/2030
dc.identifier0208-6018
dc.identifierhttp://hdl.handle.net/11089/2030
dc.identifier.urihttp://hdl.handle.net/20.500.12424/95066
dc.description.abstractThe article outlines an emerging concept of integrated reporting. The main reason behind the concept is to reflect the evolving role of the company in society, where economic, social and environmental impacts have to be taken into account simultaneously, and where strategy, risk, performance and sustainability are inseparable. Integrated report is supposed to come in place of an annual report and become the company's primary report. Integrated reporting allows to demonstrate the linkages between the organization's strategy, governance and financial performance and the social, environmental surrounding within which it operates. As a result, the company, the markets, information users should benefit from greater transparency, which should lead to better informed decisions. International Integrated Reporting Council (IIRC) launched in 2011 a project aimed at creating an integrated reporting framework. The project engages stakeholders from all over the world and representing different sectors (corporate, academic, standard-setters). The first version of the framework might be finished 2012 at the earliest. Despite the lack of framework, there is a relatively high percentage of first-adopters, who already claim to see the benefits of applying the new approach. So far, integrated reporting will probably remain in the voluntary disclosure field, since the article identifies some serious challenges to be taken before the new approach is obligatory.
dc.languagepl
dc.language.isopol
dc.publisherWydawnictwo Uniwersytetu Łódzkiego
dc.relation.ispartofActa Universitatis Lodziensis, Folia Oeconomica;266
dc.titleRaportowanie zintegrowane jako nowe podejście we współczesnej sprawozdawczości
dc.typeArticle
ge.collectioncodeBO
ge.dataimportlabelOAI metadata object
ge.identifier.legacyglobethics:15251858
ge.identifier.permalinkhttps://www.globethics.net/gel/15251858
ge.lastmodificationdate2018-09-13 23:34
ge.lastmodificationuseradmin@pointsoftware.ch (import)
ge.submissions0
ge.oai.exportid149952
ge.oai.repositoryid7612
ge.oai.setnameActa Universitatis Lodziensis. Folia Oeconomica
ge.oai.setnameCzasopisma naukowe/Journals
ge.oai.setnameActa Universitatis Lodziensis, Folia Oeconomica nr 266/2012
ge.oai.setspeccom_11089_210
ge.oai.setspeccom_11089_145
ge.oai.setspeccol_11089_1358
ge.oai.streamid2
ge.setnameGlobeEthicsLib
ge.setspecglobeethicslib
ge.linkhttp://hdl.handle.net/11089/2030


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