Integrated reporting as a tool of creating a company value

Abstract

Integrated reporting is a conglomerate of accounting and management reports that reflect the ability of an enterprise to generate value, is provided to external users for decision-making. The influence of the company on its internal and external environment is understood through the value created for each stakeholder. This leads to several dimensions that need to be considered when publishing the results of annual reporting. Thus, value creation is associated with various types of productivity that target different categories of stakeholders. Non-financial reporting helps enterprises improve relationships with their stakeholders. Some of the reasons that encourage enterprises to report sustainability indicators in their reports are the need to comply with the law, to promote their achievements in this area to meet the expectations of stakeholders, and to avoid the risk of losing theirь reputation.