Abstract:

The aim of the article is to identify the information content, being the product of the accounting system, of the integrated report with a division into financial and non-financial information. The aim of the study was realized on the basis of an analysis of integrated reports published in 2013-2018 by companies listed on the Warsaw Stock Exchange. In 2013-2016, the number of companies publishing integrated reports both in traditional (in pdf) and interactive form increased. The number of companies publishing integrated reports decreased in 2017. The integrated reports contained mainly non-financial information. In most cases, the share of financial information in the integrated report did not exceed 20% of the total report length.