- Tytuł:
- Strategy disclosure in the integrated report
- Autorzy:
-
Fijałkowska, Justyna
Sobczyk-Paterek, Monika - Powiązania:
- https://bibliotekanauki.pl/articles/1858386.pdf
- Data publikacji:
- 2020
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
strategy
value creation
integrated reporting
strategia
tworzenie wartości
raportowanie zintegrowane - Opis:
- 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).
- Źródło:
-
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 149; 143-153
1641-3466 - Pojawia się w:
- Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
- Dostawca treści:
- Biblioteka Nauki
Artykuł