Published : 2023-10-03

Raportowanie ryzyka w raportach zintegrowanych

Krystyna Barczyk



Abstract

Summary

The article presents issues regarding the scope and quality of information disclosed in the integrated report of ING Bank Śląski S.A. for 2022 regarding financial and non-financial risk. The article is an attempt to assess whether integrated reports are a tool for communicating with stakeholders in the principles of risk management? Is the information presented comprehensive, indicating current and future actions? An analysis was carried out of the information included in the report, which was distinguished by the GPW in the "Integrated reports" category, which suggests that it is the best prepared integrated report among listed companies. The analysis shows that this form of report gives stakeholders access to key information about threats, risks and strategies for managing all risks that may affect the results and position of the entity.

Keywords: risk management, integrated report, financial and non-financial risk

 




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Barczyk, K. (2023). Raportowanie ryzyka w raportach zintegrowanych. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 102(3). https://doi.org/10.58683/dnswsb.1935

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Publisher
Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
University
Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

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