Strategy disclosure in the integrated report

• Autorzy: Fijałkowska Justyna , Sobczyk-Paterek Monika

Identyfikatory

DOI

10.29119/1641-3466.2020.149.14

• Języki publikacji: EN

Abstrakty

EN

Purpose: The aim of this paper is to present the way a company may disclose information on the strategy in an Integrated Report (IR) and explain the value creation. In this way the aim is also to determine the extent to which companies have actually embraced an integrated perspective of corporate reporting. Design/methodology/approach: The study is an exploratory one. It considers the extent to which companies are dealing with strategy-related issue of value creation in their Integrated Reports. The article uses the method based on a textual analysis of an Integrated Report of a Polish company having the longest experience in the publication of IR focusing on the strategy disclosure. Findings: Ex-ante information on a company’s intended strategy is requested by investors but it is largely non-financial (describes management’s projected course of action) and often not verifiable, therefore its credibility may be questioned. Originality/value: The examination if the IR was prepared in accordance with the 10 elements of a long-term strategy, created by FCLT Global (2015).

Słowa kluczowe

EN

strategy; value creation; integrated reporting

PL

strategia; tworzenie wartości; raportowanie zintegrowane

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2020
• Tom: z. 149
• Strony: 143--153
• Opis fizyczny: Bibliogr. 35 poz.

Twórcy

autor

Fijałkowska Justyna

• University of Lodz

autor

Sobczyk-Paterek Monika

• Social Sciences Academy

Bibliografia

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