Kazan (Volga region) Federal University, KFU
Form of presentationArticles in international journals and collections
Year of publication2018
  • Akhmetshin Elvir Munirovich, author
  • Bibliographic description in the original language 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
    Annotation 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.
    Keywords Business model, Conditions of added value creation, Disclosure of capital use, Integrated corporate reporting, Non-financial reporting, Reporting item, Stakeholders
    The name of the journal 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
    Please use this ID to quote from or refer to the card https://repository.kpfu.ru/eng/?p_id=235050&p_lang=2

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