1st Edition

Integrated Reporting and Performance Measurement Systems

By Bogusława Bek-Gaik, Anna Surowiec Copyright 2024
190 Pages 19 B/W Illustrations
by Routledge

190 Pages 19 B/W Illustrations
by Routledge

190 Pages 19 B/W Illustrations
by Routledge

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... Read more

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 (2013–2020) 5. Use of performance measurement systems’ information in integrated reporting—Questionnaire survey 6. Summary

Biography

Bogusława 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.