Reporting of financial and non-financial information of capital groups Cover Image

Grupa kapitałowa jako specyficzny podmiot raportujący informacje finansowe i niefinansowe
Reporting of financial and non-financial information of capital groups

Author(s): Hanna Sikacz
Subject(s): Economy, Business Economy / Management, Financial Markets
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: CSR; CSR reporting; sustainability reporting; integrated reporting; capital group

Summary/Abstract: The aim of this article is to identify significant issues that should betaken into account during the process of creating a CSR report or an integratedreport of a capital group. The starting point for the publication was the assumption that the reporting of non-financial information of capital groups in Polandare still in the early stages of development, and subsidiaries in capital groups inPoland are not yet prepared for reporting non-financial data and transmit thatdata to the parent company. The article proposed changes in the reporting of financialand non-financial, important issues concerning the functioning of groupsof companies in the context of an integrated reporting and selected the difficultiesassociated with this reporting. The publication can contribute to improving thequality of information presented in the reports about non-financial informationof capital groups.

  • Issue Year: 4/2016
  • Issue No: 2
  • Page Range: 45-57
  • Page Count: 13
  • Language: Polish