Zakres zintegrowanego sprawozdania gospodarstw rolnych na przykładzie produkcji bobiku

The article is aimed at the discussion of the idea of integrated report in the aspect of horse beans production and the identification of its impact on reporting disclosures in the farm integrated reports. It proposes disclosures to be used in the farm integrated reports. The research methodology includes agricultural calculation of horse beans production in Poland presented on the website of Warminsko-Mazurskie Agricultural Advisory Centre for the 2014–2017 as well as the analysis of the literature and legal regulations. The research result indicates that the integrated reporting does not account for the agricultural activity. The presentation of the results of this activity needs to be clarified in detail. The study shows the research results with regard to development of biological benefits and potential information to be provided in the farm integrated reports.