Ewolucja sprawozdawczości przedsiębiorstw - problemy zapewnienia porównywalności zintegrowanych raportów z zakresu zrównoważonego rozwoju i CSR
Evolution of reporting enterprises - problems of ensuring comparability in integrated report on sustain ability and socially responsible companies

Summary/Abstract: Purpose — The purpose of this study is to highlight the theoretical model of integrated reports of the sustainability and socially responsible company. Design/methodology/approach — Research method adopted in the study is to analyze the literature, a review of the international standards on reporting, as well as a review of integrated reports and inference. Findings — The article consists of two part: theoretical and empirical one. Theoretical part presents an terms and theoretical model of integrated reports of the socially responsible company. Empirical part presents the content and scope of the report on the example of an integrated report of many company's. Originality/value - The article present a inference to be analyzed quality of the integrated report in an many company's.

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