Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts, can help to establish trust in a firms communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports.
It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - in uence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyses which performance measurement systems provide information for the different components of integrated reports.
The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting and business management, and thus it provides an important source of knowledge for students, scholars and researchers of economics, finance and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting.
This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports.
Introduction
1. Non-financial information in accounting
2. Integrated
report as a key non-financial statement
3. Performance measurement systems
from the perspective of integrated reporting
4. Disclosure practice in
integrated reports of Polish companies (20132020)
5. Use of performance
measurement systems information in integrated reportingQuestionnaire survey
6. Summary
Bogusawa Bek-Gaik is an Associate Professor at the Faculty of Management, AGH University of Science and Technology, Krakow, Poland.
Anna Surowiec is an Associate Professor at the Faculty of Management, AGH University of Science and Technology, Krakow, Poland.
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