Open AccessIntegrated report as a source of information about the company's approach to risk management
Author(s) -
Monika Raulinajtys-Grzybek,
Mariusz Karwowski,
Gertruda Krystyna Świderska
Publication year - 2018
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0012.1554
Subject(s) - scope (computer science) , delphi method , integrated reporting , risk management , sample (material) , business , risk management information systems , knowledge management , accounting , risk analysis (engineering) , computer science , information system , management information systems , engineering , finance , ecology , chemistry , chromatography , artificial intelligence , sustainability , electrical engineering , biology , programming language
The article presents the assessment of the integrated report as a tool for reporting on company risk mana-gement and answers the question whether and how this form of reporting has affected the scope of infor-mation on risk management. The article is an attempt at a comprehensive approach to assessing disclosu-res about risk management. The assessment was made by comparing the information content of annual reports, with particular emphasis on management commentaries and integrated reports. The text analysis method and the Delphi method were used. The research sample included annual reports and two integra-ted reports for 2016 of companies operating in the energy sector in Poland. The research indicates that more precise risk information is presented in integrated reports than in „traditional” ones. There are also differences in the level of disclosures between the examined integrated reports.