INTEGRATED REPORTING: CONCEPTUAL APPROACHES TO IMPLEMENTATION AND DEVELOPMENT PROSPECTS

Анотація

The main reasons for the transformation of approaches to public reporting of economic entities, such as changes in information requests of interested users on business transparency and reporting, adoption of social responsibility, globalization of the world economy, unresolved and accumulating environmental problems are considered. The peculiarities of financial and non-financial reporting and their impact on the conditions for improving the internal processes of forming management decisions to create and maintain value in the present and future, which will contribute to a more integrated approach to public reporting, improve the relationship between management, investors and other stakeholders. The main factors that negatively affect the quality of the information presented are considered. The main factors that will contribute to the further development of integrated reporting, which, in turn, will contribute to access to foreign capital markets, attract new investors, improve their own positions on global platforms are considered.

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