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Integrated Reporting And The Directions Of Its Development

Author

Listed:
  • Joanna Krasodomska

    (Cracow University of Economics)

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.

Suggested Citation

  • Joanna Krasodomska, 2014. "Integrated Reporting And The Directions Of Its Development," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, vol. 9(2), pages 109-118, May.
    • Handle: RePEc:ole:journl:v:9:y:2014:i:2:p:109-118
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    File URL: http://www.uwm.edu.pl/wne/podstrony/oej1/wydania/eko9_14_2.pdf
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    More about this item

    Keywords

    integrated reporting; management commentary; social accounting;
    All these keywords.

    JEL classification:

    • A1 - General Economics and Teaching - - General Economics
    • G0 - Financial Economics - - General

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