THE INTEGRATED REPORTING AS INFORMATION BASIS OF SUSTAINABLE DEVELOPMENT
Journal Title: MANAGERIAL CHALLENGES OF THE CONTEMPORARY SOCIETY - Year 2018, Vol 11, Issue 1
Abstract
Subject (theme). The subject of research is the content of integrated reporting. The article considers the concept of sustainable development and systematization of its indicators of integrated reporting of enterprises. Purpose. Development of methodological approaches to the formation of information in integrated reporting, taking into account the convergence with international trends in the presentation of corporate reports, in particular, in conjunction with the international standard for integrated reporting. Methodology. In writing the article used the following methods of scientific knowledge: system analysis and synthesis, comparison, comparison, monographic. Results. The structure and indicators of the integrated reporting of the enterprises are offered. Summary. The work is a contribution to the development of the theory of integrated reporting and can be used by organizations in the preparation of annual reports.
Authors and Affiliations
K. Kotova, T. Pashchenko
Keywords
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