INFORMATION ABOUT INNOVATIVE ACTIVITIES IN THE ASPECT OF INTEGRATED REPORTING

The aim of the article is to try and define the role of the integrated report as a source of financial and non-financial information enabling the assessment of the effects of innovative activity conducted by business entities. In order to verify the research objective, it will be necessary to specify the type, scope and presentation of financial and non-financial information, as well as demonstrating the ability to interpret, analyse and evaluate it in the aspect of accounting theory and practice. The article uses a critical analysis of the literature on the subject, regulations of the balance sheet law and observation of business practice (analysis and assessment of the type, scope and presentation of information on innovative processes in the light of Polish economic practice on the example of the integrated reports of the KGHM Polska Miedi SA for the years 2013-2016).