INTEGRATED REPORTING AS A MODERN TYPE OF REPORTING FOR BUSINESS 

Anna A. Goldina, Candidate of economical sciences, аssociate professor of the sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: anna3103@rambler.ru
Elena A. Badeeva, Doctor of technical sciences, professor of the sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: badeeva_elena@mail.ru
Yulia V. Malakhova, Candidate of economical sciences, аssociate professor of the sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: borisylka@mail.ru 

Background. Integrated reporting will combine not only indicators that reflect the performance of business, but also indicators that reflect social, personnel, environmental and other aspects of it. The absence at the legislative level of requirements for the composition of integrated reporting and the procedure for its formation indicates the relevance of the study of this issue. The aim of the work is to evaluate the approaches, methods and principles of integrated reporting existing in world and domestic practice in order to determine the degree of materiality of the information contained in it, in terms of the possibility and prospects for the formation of its indicators and their subsequent use for management purposes. Materials and methods. In the process of research, the authors resorted to a systematic integrated approach to the study of the subject using methods: analysis, synthesis, comparison and generalization. Results. The main factors influencing the formation of indicators in integrated reporting are given. The basic components of the integrated report, offered by the International Foundations of IO, as well as foreign financiers and managers, are considered. The main components of integrated reporting are identified, which will sufficiently satisfy the information needs of various user groups. And based on the fact that organizations have the right to independently determine the composition and level of materiality of data that are used to assess its ability to create and increase its value, the components of integrated reporting are proposed for use in Russian business practice. Conclusions. Formation of a set of necessary elements of integrated reporting, allowing to fully display the current state of the company, will allow assessing the degree of their significance for business management purposes. 

integrated reporting, formation, structure, principles, financial and nonfinancial indicators, data system, business processes, factors, stakeholders, management decisions 

Goldina A.A., Badeeva E.A., Malakhova Yu.V. Integrated reporting as a modern type of reporting for business. Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve = Models, systems, networks in economics, technology, nature and society. 2022;(4):32–45. (In Russ.). doi:10.21685/2227-8486-2022-4-2