Sprawozdawczość zintegrowana na przykładzie Grupy Lotos S.A.
Integrated reporting on the example of the Lotos Group Joint Stock Company
Author(s): Marzena TatarskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial accounting; management accounting; integrated reporting
Summary/Abstract: The aim of the article is to show the essence of integrated reporting from the perspective of theory and practice. Integrated Reporting is based on data from financial reporting and sustainability reporting. The purpose of this report is accurate, comprehensive and objective presentation of company’s operations taking into account economic, social and environment factors. The paper presents the key elements of an integrated report and indicators for different areas of the company on the example of The Integrated Report of Lotos Group Joint Stock Company.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 314
- Page Range: 187-199
- Page Count: 13
- Language: Polish