INTEGRATED REPORTING AND THE DIRECTIONS OF ITS DEVELOPMENT

Joanna Krasodomska
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Joanna Krasodomska: Cracow University of Economics

OLSZTYN ECONOMIC JOURNAL, 2014, vol. 9, issue 2, 109-118

Abstract: Theaimof thepaper isto present theconcept of integrated reporting.Its aim is to explain to the stakeholders how value is created by a company with the use of its resources and relations as well as interactions with the external environment. The integrated reporting framework has been developed bythe International Integrated Reporting Council, and the reason for this was the economic crisis. It seems that in view of the limitations of traditional financial accounting, it is advisable for companies to start practicing integrated reporting. This issue is also worth addressing within contemporary accounting research.

Keywords: integrated reporting; management commentary; social accounting (search for similar items in EconPapers)
JEL-codes: A1 G0 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ole:journl:v:9:y:2014:i:2:p:109-118

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