Current Issues of Corporate Integrated Reporting Development in Russia

E.M. Akhmetshin, N.A. Prodanova, S.S. Shevchenko, I.P. Ratnikova, Y.Y. Gazizyanova and O.N. Zherelina

European Research Studies Journal, 2018, vol. XXI, issue Special 3, 142-153

Abstract: The subject of the author's research is the genesis of integrated corporate reporting as an innovative model of business reporting. The article discusses the problems of theoretical and methodological nature associated with the process of forming integrated corporate reporting at the present stage. The authors studied the composition of integrated reporting for the main industry sectors, and it is concluded that it is practically no different from reporting in the field of sustainable development. As a research tool for processing and systematizing information, the methods of classification, grouping, comparative analysis, synthesis, aggregation, comparison of alternatives are used. One of the reasons for the current situation, according to the authors, is the lack of appropriate methodological and accounting and analytical support for the preparation of corporate integrated reporting that meets modern requirements and high quality standards of the generated reports, which, according to the authors, should be based on the idea of disclosing the use of capital and conditions of added value creation.

Keywords: Non-financial reporting; integrated corporate reporting; business model; reporting item; stakeholders; disclosure of capital use and conditions of added value creation. (search for similar items in EconPapers)
JEL-codes: G32 M21 M40 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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