Szczegóły publikacji
Opis bibliograficzny
Forward-looking disclosures in integrated reporting of Polish companies / Bogusława BEK-GAIK, Anna SUROWIEC // W: Proceedings of the 35th International Business Information Management Association Conference (IBIMA) [Dokument elektroniczny] : 1–2 April 2020, Seville, Spain : education excellence and innovation management: a 2025 vision to sustain economic development during global challenges / ed. Khalid S. Soliman. — Wersja do Windows. — Dane tekstowe. — [Norristown] : International Business Information Management Association (IBIMA), cop. 2020. — Dod. ISBN 978-0-9998551-4-0. — e-ISBN: 978-0-9998551-4-1. — S. 10091–10103. — Wymagania systemowe: Adobe Reader. — Tryb dostępu: https://u.pcloud.link/publink/show?code=kZYbkBkZdeK0fhT0KNuLU... [2020-07-14]. — Bibliogr. s. 10102–10103, Abstr.
Autorzy (2)
Słowa kluczowe
Dane bibliometryczne
| ID BaDAP | 129450 |
|---|---|
| Data dodania do BaDAP | 2020-07-20 |
| Rok publikacji | 2020 |
| Typ publikacji | materiały konferencyjne (aut.) |
| Otwarty dostęp |  |
| Konferencja | International Business Information Management 2020 |
Abstract
Aim/Purpose - The purpose of the paper is to identify and evaluate forward-looking disclosures in integrated reports published by Polish companies. The article uses the results of literature studies on the subject, the results of previous research, and observations of business practice in the area of integrated reporting. Design/methodology/approach - The quantitative and qualitative content analysis of forward-looking disclosures in integrated reporting was performed in order to assess the current status of integrated reports prepared by Polish companies. The analysis covered 33 integrated reports prepared by 20 corporate groups in 2016 and 2017. Findings - The results of the research have shown the level of forward-looking disclosures in the examined integrated reports. In addition, the findings proved that most of the items of future disclosures has the nature of qualitative narrations regarding strategy, information on growth opportunities, industry or market risk, environmental risk, while less attention was paid to investment projects, product research and development plans and financial risk. Research Implications/Limitations - The findings of the research may provide the basis for proposing the use of a balanced scorecard (BSC) as a tool for the development and presentation of forward-looking dis-closures. Originality/value/contribution - The research is aimed at presenting a critical interpretative perspective. The results of the study complement the research gap of current literature on integrated reporting and for-ward-looking disclosures in Polish practice. The research presented in the article contributes to current literature on integrated reporting and future disclosures.
