Ocena raportów zintegrowanych grup kapitałowych na podstawie wskaźników szczegółowych

Hanna Sikacz

Abstract

An increasing number of companies are convinced of the need to improve the management systems in the direction of forming mutually beneficial relationships with all stakeholders. Such a possibility gives non-financial reporting, including integrated reporting, reflecting modern trends of management sciences. Carefully prepared reports are the challenge for improving the process of managing CSR activities. The aim of the publication is to present the results of studies related to the analysis of economic, environmental and social indicators presented in integrated reports of leading capital groups in Poland. The main part of the study is to identify the reported aspects and the level of reporting them with the analysis of the descriptions of indicators in line with the sustainability reporting guidelines of the Global Reporting Initiative (GRI). This paper summarizes the research. The study does not dispel doubts about the usefulness of these reports for stakeholders.