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Raportowanie Zintegrowane Nowy Etap Rozwoju Ujawnień Pozafinansowych – Studium Przypadku

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  • Marzanna CHYBOWSKA

Abstract

Realizacja strategii zrównoważonego rozwoju wymaga raportowania danych pozafinansowych obrazujących osiągnięcia w obszarze środowiska, społecznym i ładu korporacyjnego. Raportowanie pozafinansowe, jak też ujawnienia pozafinansowe w rocznych raportach finansowych, wynikać mogą z obowiązujących regulacji prawnych. Duże znaczenie w dalszym rozwoju raportowania pozafinansowego mają przyjęte ostatnio przez UE nowe regulacje prawne. Raportowanie pozafinansowe korzystać może z idei raportowania zintegrowanego, która oznacza więcej niż tylko publikowanie jednego raportu rocznego zawierającego dane finansowe i pozafinansowe. Przydatne staje się poznanie mechanizmu ewolucji raportowania pozafinansowego oraz integracji raportów finansowych z pozafinansowymi. W tym celu przeprowadzono studium przypadku polskiego pioniera raportowania integrowanego Grupy LOTOS S.A.

Suggested Citation

  • Marzanna CHYBOWSKA, 2016. "Raportowanie Zintegrowane Nowy Etap Rozwoju Ujawnień Pozafinansowych – Studium Przypadku," Nowoczesne Systemy Zarządzania. Modern Management Systems, Military University of Technology, Faculty of Security, Logistics and Management, Institute of Organization and Management, issue 1, pages 335-347.
    • Handle: RePEc:aou:nszioz:y:2016:i:1:p:335-347
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    References listed on IDEAS

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