Tendencje rozwoju sprawozdawczości zintegrowanej w praktyce polskich spółek giełdowych
Trends in the Development of Integrated Reporting in the Practice of Polish Listed Companies

Summary/Abstract: Purpose – The purpose of this article is to discuss the practice of integrated reporting (IR – integrated reporting) and to identify the problems associated with its implementation in practice of Polish listed companies. Design/methodology/approach – The article uses literature studies, analysis of the content of corporate publications and the observation of economic practice. The study is a continuation of previous studies authors. Findings – The study was conducted on a sample of 60 companies included in the WIG20 and mWIG40 on 18 January 2016. In total, Authors analyzed 337 corporate publications for 2013–2014. It has been shown that integrated reporting in Poland is in the early stages of development and only crystallized in practice. The research found that reports mainly draw up integrated companies which are leaders in their industries. The structure integrated reports prepared by Polish listed companies is consistent with the structure of the framework proposed by the IIRC. However, many objections can have the content and the quality of disclosure in published reports integrated . Originality/value – Integrated reporting is a relatively new research area, located in the early phase of implementation in practice.

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