摘要：The main aim of the article is to attempt to classify the integrated report as a financial or non-financial report by analyzing its information content.The article also aims to determine how the form of the integrated report was changing and what relations existed between this type of report, the financial statement and the management report in 2013–2016.The research conclusions were based on analysis of integrated reports published by companies listed on the Warsaw Stock Exchange in the years 2013–2016.Reports were collected from the websites of the surveyed companies.As part of the study, it was found that there was no uniform form and scope of this report, although results of the research confirmed that it was a report containing mainly non-financial information.Financial information occurred occasionally or did not occur at all.Additionally, it should be emphasized that most non-financial information is original information that only appears in this report.
其他摘要：Głównym celem artykułu jest próba klasyfikacji raportu zintegrowanego jako raportu finansowego bądź niefinansowego poprzez analizę jego zawartości informacyjnej, a także ustalenie, jak zmieniała się forma raportu zintegrowanego oraz jakie relacje występow
关键词：integrated report;financial reporting;non-financial reporting;financial information;non-financial information
informacje finansowe;informacje niefinansowe
