Non-financial reporting is the latest obligation imposed - pursuant to Directive 2014/95/EU - units aimed at internationalization presented in reporting information. Authors previous studies indicate that published integrated reports, meet the requirements recommended by the IIRC in a very small way, in terms of presentation of each of its components. There are difficulties in assessing the reliability of the presented issues, due to the complex or, in some cases, impossible process of measuring. The challenge may serve as both an efficient process of development recommended, and relevant information in a way that is understandable, as well as in the long term, effective measurement and evaluation by the external auditors. This implies new challenges and requirements for change in the area of education of students, and in the future, employees responsible for integrated reporting and the users of this information. The main aim of the article is an indication of the importance of interdisciplinary and pro social teaching of students in higher education in terms of the effective implementation of the utilitarian and holistic integrated reporting tasks. Based on world literature from the scope of the integrated reporting and education in this respect - for example: Bennet N., Dunne E., Carre B., (2000), Biggs J.B., (1996), Lozano R. (2007), Kember D. (1997), Torra I. and others (2010), Wingate U. (2007) and domestic literature – f.e. Christ M., (2013), Karpińska Musiał B. (2016), Pełczyński Z. (2007), Sztompka P. (2016) empirical analysis will be carried out for the year 2016 integrated published reports and college degree plans in the example of Cracow University of Economics for taking into account mentioned in the literature of the integrated reporting areas. Own researches will also be carried out, among university teachers by means of a questionnaire survey in order to obtain their opinions about the current situation and desired direction changes. A summary of the deliberations will provide recommendations for changes in the structure and scope of the study plans and increase pressure on the shaping and development of "soft" competencies students in higher education.
Keywords: integrated reporting, higher education, teaching,
2b. Educating for sustainability
