Raportowanie zintegrowane jako nowe podejście we współczesnej sprawozdawczości

Abstract

The article outlines an emerging concept of integrated reporting. The main reason behind the concept is to reflect the evolving role of the company in society, where economic, social and environmental impacts have to be taken into account simultaneously, and where strategy, risk, performance and sustainability are inseparable. Integrated report is supposed to come in place of an annual report and become the company's primary report. Integrated reporting allows to demonstrate the linkages between the organization's strategy, governance and financial performance and the social, environmental surrounding within which it operates. As a result, the company, the markets, information users should benefit from greater transparency, which should lead to better informed decisions. International Integrated Reporting Council (IIRC) launched in 2011 a project aimed at creating an integrated reporting framework. The project engages stakeholders from all over the world and representing different sectors (corporate, academic, standard-setters). The first version of the framework might be finished 2012 at the earliest. Despite the lack of framework, there is a relatively high percentage of first-adopters, who already claim to see the benefits of applying the new approach. So far, integrated reporting will probably remain in the voluntary disclosure field, since the article identifies some serious challenges to be taken before the new approach is obligatory.