KFU. Card publication. Current issues of corporate integrated reporting development in Russia

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

CURRENT ISSUES OF CORPORATE INTEGRATED REPORTING DEVELOPMENT IN RUSSIA

Form of presentation

Articles in international journals and collections

Year of publication

2018

Язык

английский

Authors, employees of KFU

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

Full metadata record

Field DC	Value	Language
dc.contributor.author	Akhmetshin Elvir Munirovich	ru_RU
dc.date.accessioned	2018-01-01T00:00:00Z	ru_RU
dc.date.available	2018-01-01T00:00:00Z	ru_RU
dc.date.issued	2018	ru_RU
dc.identifier.citation	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	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=235050&p_lang=2	ru_RU
dc.description.abstract	European Research Studies Journal	ru_RU
dc.description.abstract	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.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Business model	ru_RU
dc.subject	Conditions of added value creation	ru_RU
dc.subject	Disclosure of capital use	ru_RU
dc.subject	Integrated corporate reporting	ru_RU
dc.subject	Non-financial reporting	ru_RU
dc.subject	Reporting item	ru_RU
dc.subject	Stakeholders	ru_RU
dc.title	Current issues of corporate integrated reporting development in Russia	ru_RU
dc.type	Articles in international journals and collections	ru_RU