Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Contents -- List of tables -- List of figures -- Acknowledgment -- Introduction -- 1. Non-financial information in accounting -- 1.1. Criticism of the financial statement model and its evolution -- 1.2. Disclosure of non-financial information in organization's reporting -- Research review -- 1.3. Non-financial reporting's voluntary and legal standards and requirements -- 1.5. Problems and dilemmas in reporting non-financial information -- 2. Integrated report as a key non-financial statement
2.1. Essence of integrated reporting -- 2.2. Information and transformational function of integrated reporting -- 2.3. Fundamental concepts and key content elements of an integrated report -- 2.4. Integrated reporting and processes of organizational change -- 2.5. Overview of research on integrated reporting -- 3. Performance measurement systems from the perspective of integrated reporting -- 3.1. Essence of performance measurement -- 3.2. Financial and non-financial performance measures -- 3.3. Performance measurement systems and capitals -- 3.4. Performance measurement systems
4. Disclosure practice in integrated reports of Polish companies (2013-2020) -- 4.1. Applied research methodology -- 4.2. Analysis of the quality of integrated reports and their compliance with the Framework -- 4.3. Analysis of the use of the key performance indicators in integrated reports -- 4.4. Use of performance measurement systems' information -- Case study -- 5. Use of performance measurement systems' information in integrated reporting: Questionnaire survey -- 5.1. Applied research methodology and characteristics of the research sample
5.2. Level of knowledge on integrated reporting -- 5.3. Integrated reporting in the communication of value-creation process -- 5.4. Use of performance measurement systems' information in integrated reports -- 5.5. Benefits and challenges of integrated reporting -- Summary -- References -- Index
