Казанский (Приволжский) федеральный университет, КФУ
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CURRENT ISSUES OF CORPORATE INTEGRATED REPORTING DEVELOPMENT IN RUSSIA
Форма представленияСтатьи в зарубежных журналах и сборниках
Год публикации2018
Языканглийский
  • Ахметшин Эльвир Мунирович, автор
  • Библиографическое описание на языке оригинала Akhmetshin, E. M., Prodanova, N. A., Shevchenko, S. S., Ratnikova, I. P., Gazizyanova, Y. Y., & Zherelina, O. N. (2018). Current issues of corporate integrated reporting development in russia. European Research Studies Journal, 21(Special Issue 3), 142-153. doi:10.35808/ersj/1368
    Аннотация 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.
    Ключевые слова Business model, Conditions of added value creation, Disclosure of capital use, Integrated corporate reporting, Non-financial reporting, Reporting item, Stakeholders
    Название журнала European Research Studies Journal
    URL https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074803479&doi=10.35808%2fersj%2f1368&partnerID=40&md5=0d6684efcd91940299a6687aaa717418
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