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INTEGRATED REPORT AS A FORM OF SUSTAINABLE DEVELOPMENT DOCUMENTATION ON THE EXAMPLE OF POLISH MINING COMPANIES
Abstract
Contemporary companies increasingly are guided by the idea of sustainable development. This means paying attention to not only the economic aspect but also, equally important, social and environmental dimensions. On the other hand, stakeholders also look at the enterprise through the prism of effective action in all three dimensions of sustainability. Traditional mandatory reports (mainly financial) do not meet stakeholder expectations. It is believed that these expectations will be met only through a holistic approach that will show the relationship between financial and environmental, social and governance performance. Hence the concept of an integrated report, which more and more companies are implementing to a greater or lesser extent. The problem that comes up is the lack of standards on this issue, there are only recommendations. This makes it difficult to compare such reports. In Poland, there is also growing interest in integrated reports. Considering the fact that mining companies belong to a sector which has a very damaging effect on the environment and communities, it is extremely important that companies in this sector are highly aware of the need for sustainable development, so the purpose of this article is to compare the integrated reports of Polish mining companies, and their critical assessment from the perspective of stakeholder expectations.
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