Kluczowe narzędzia raportowania korporacyjnego w praktyce polskiego rynku kapitałowego – analiza przypadku
The key corporate reporting tools in the practice of the Polish capital market – case study

Summary/Abstract: The article addresses the issue of corporate reporting. Its aim is to identify the key corporate reporting tools used by the WIG 30 companies and, based on the analysis of the reports of a selected listed company, the relationships between them. The case analysis made it possible to identify the links between the financial statements and the management report and between the annual report and the integrated report. The article consists of two essential parts. In the first one - on the basis of literature studies - the essence and relationships between the financial statements, the management report and the integrated report are analyzed. The second part of article presents the reporting practice of public companies in the area of financial and non-financial data disclosures. The subject of the analysis are reports prepared in 2015 by public companies from WIG 30 index listed on the WSE. The annual reports of the Orlen Group prepared in 2015 are examined in detail.

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