Perspectives of integrated reporting


Kostyrko R.O.

Reveals the importance of making the basic principles of international integrated
reporting, including the possibilities of transforming the economic model for the formation of
an objective financial data needed to manage financial capital. Identified deficiencies modern
standardized financial statements, including the alleged failure in her scorecard for social,
environmental and economic development.
The preconditions, problems and advantages of forming integrated reporting companies
are defined. Argued proved that the methodological basis for integrated reporting should be
based on the concepts of capital, including intellectual and business model with elements of the
resource concept of value-based strategic management. Components of the integrated
reporting are structured and its characteristic is given. Base conceptions and content of the
integrated reporting is disclosed. The perspectives of implementing the concept of integrated
reporting are grounded. Recommendations regarding the preparation of integrated reporting
sustainable development companies are formed. According to the analysis of the international
standards, goals, objectives and subject of the audit quality integrated reporting are defined.