UDC 657
Authors
Kashkovskaya M.S.
Abstract
The article analyzes the history of the development of integrated reporting, reveals the most important problems and current trends in the preparation of integrated reporting. The article analyzes the topical issues of compiling integrated reporting, disclosing the principles and important aspects of compiling integrated reporting using the published international practice reports as an example. These examples effectively reflect the ideas of integrated reporting set forth in the standard, and thus can help to better understand what an integrated report should look like.
Keywords
integrated reporting, stakeholders, integrated thinking, value creation, company strategy, materiality.
