Work

Integrated Reporting - Changes in Company Reporting

Year: 2018

Type: article

Abstract: Purpose — This article traces the changes in company reporting resulting in preparing an integrated re-port. Design/Methodology/approach — Analysis of reference works, case study, deduction method and con-clusion synthesis Findings — The analysis results for annual company reports over several years were presented, from the inclusion of the first information on the social responsibility to the preparation of an integrated report. Originality/value — Evolutionary approach to financial reporting, including the influence of non-financial company activity aspects on its value creation, is presented.

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

DOI: 10.18276/frfu.2018.94/1-08

Author: Joanna Błażyńska

Institution: Poznań University of Economics and Business

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2920507750

FWCI:

Cites: 1

Cited by: 2

Related to: 10