Supplementary

reports
TUDOR ECATERINA,DAVID MRVA, MALGORZATA
AGNIESZKA GULCZYNSKA, HAITAM ABOU FATIM
NIKODEM JAN MAZELLA
What is the background
for supplementary
reports?
Investors, government agencies and
other stakeholders are increasingly
demanding that companies publish non-
financial information, to provide an
insight into their activities. The
requirements placed on this information
are also growing more precise as the
demand for it is going up.
What are the characteristics of
supplementary reports?
Value
Historical
Generating financial data
factors

Corporate
governance
Ethics

Social
Knowledge
responsibility

Intellectual The environment

property
rights
 Explain the Triple Bottom Line
Triple Bottom Line (TBL) Social bottom Environmental
Financial bottom line line - PEOPLE bottom line - PLANET
• The theory of TBL assume that instead of one • -PROFIT
Positive and negative • Positive and negative • Positive and negative
bottom line, there should be three: financial impact an organization impact an organization impact an organization
bottom line (profit and loss account), social
has on the local, has on its most has on its natural
bottom line (how socially responsible an
organization has been) and environmental national and important environment. This
bottom line (how environmentally responsible it international stakeholders. These includes reducing its
has been). The idea is that by improving in any economy. This include employees, carbon footprint, usage
one sector, company will be improved overall. includes creating of natural resources,
families, customers,
• As John Elkington, the inventor of 3 P’s, employment,
suppliers, toxic materials and so
explains: “the triple bottom line is a generating innovation,
communities, and any on, but also the active
sustainability framework that examines a paying taxes, wealth
company’s social, environment, and economic creation and any other other person removal of waste,
impact.” “The original idea was (...) encouraging economic impact an influencing or being reforestation and
businesses to track and manage economic (not organization has. affected by the restoration of natural
just financial), social, and environmental value organization. harm done.
added—or destroyed.” By inventing TBL he
wanted to provoke deeper thinking about
capitalism and its future.