W kierunku zintegrowanej sprawozdawczości
Towards integrated reporting

Summary/Abstract: The future of corporate reporting belongs to integrated reporting that will con-verge financial reporting with reporting of non-financial issues in one clear, concise, consistent and comparable integrated report. The article discusses the current problems connected with voluntarily published corporate social responsibility reports or sustainability reports aimed at informing stakeholders about a company's performance and effects of operations in the environmental, social and corporate governance spheres. Against this background a long-term timetable of activities that will help to implement integrated reporting is presented. Additionally, the article indicates key issues and challenges that should be carefully considered while creating a globally accepted framework for integrated reporting and auditing.

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