Accounting and Analytical Support in Integrated Reporting

Vladimir I. Trukhachev (), Liudmila I. Khoruzhy () and Nina Yu. Tryastsina ()
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Vladimir I. Trukhachev: Russian State Agrarian University – Moscow Timiryazev Agricultural Academy
Liudmila I. Khoruzhy: Russian State Agrarian University – Moscow Timiryazev Agricultural Academy
Nina Yu. Tryastsina: Russian State Agrarian University – Moscow Timiryazev Agricultural Academy

Chapter Chapter 28 in Unlocking Digital Transformation of Agricultural Enterprises, 2023, pp 275-282 from Springer

Abstract: Abstract The article focuses on the methodological and practical accounting and analytical support of social sphere development in integrated reporting. Integrated reporting focuses on the strategy of the company, reflects risks and opportunities, and can respond to the challenges of the world economy. In the strategic management of companies, there is an urgent problem in using sustainable development. It represents an insufficient development of the methodology for information and analytical support of generation processes for the social responsibility of business. The problem includes the absence of straightforward approaches for collecting, processing, and reporting information. There is no unified methodology for the development and justification of social development targets. We developed the tools for indicative monitoring of social activities in integrated reporting and proposed a new format of the Social Sustainability section in the integrated report. This section format allows to more fully disclose information on the company policy in social responsibility, sustainable development, and monitoring. In this section, we structured the indicators by the groups recommended by the Global Reporting Initiative (GRI) in terms of the characteristics of the human, social, and reputational capital of the company. For each group, we recommended indicators reflecting the direction of the social policy of the company. We also concluded the vectors of the social strategy and the possibility of investing in the development of the company based on the indicator analysis results of the social stability of a particular firm.

Keywords: Integrated reporting; Social effectiveness; Sustainable development (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:innchp:978-3-031-13913-0_28

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DOI: 10.1007/978-3-031-13913-0_28

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