SIGNIFICANCE AND FORMATION OF INTEGRATED REPORTING AS AN INNOVATIVE CORPORATE REPORTING FORMAT 

Olesya N. Safronova, Candidate of economical sciences, associate professor of the sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: sav.lesia0104@mail.ru 

Background. The problem of forming integrated reporting as an innovative corporate reporting format in modern conditions is of great importance, which is associated with the special interest of investors, business partners, clients in the problems of stable and sustainable development of business processes of companies that are currently taking place in a difficult environment caused by the emergence new problems in the country, the aggravation of interstate relations, the unpredictable spread of the coronavirus pandemic, fluctuations in world energy prices, and the steady rise in prices. High-quality mechanisms for the formation of integrated reporting of companies contribute to the satisfaction of stakeholders in in-depth and concentrated information about the activities of business entities, since the capabilities of traditional financial statements are insufficient to ensure the satisfaction of the interests of various user groups for interested information, which, on its basis, can take management decisions, so the importance of corporate reporting of companies is of great importance, which is associated with the investment attractiveness and competitiveness of organizations. The aim of the work was the problem of the formation of integrated reporting as an innovative format for corporate reporting. Materials and methods. The tasks are related to the generalization, systematization and critical assessment of the conditions used in the Russian practice of forming integrated reporting of companies. Results. A set of factors for the preparation of integrated reporting in organizations, essential economic and managerial information are substantiated, the relationship between the results of the organization's activities and their consequences, and guidelines for long-term development are reflected. Conclusions. Based on the analysis and evaluation, a conclusion was made about the problems of forming integrated reporting of small and medium-sized businesses, the principles and goals of its formation, as well as its positive and negative sides. 

corporate reporting, formation, innovative format, integrated reporting, economic and management information, business, relationships, investment attractiveness, prospective development 

Safronova O.N. Significance and formation of integrated reporting as an innovative corporate reporting format. Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve = Models, systems, networks in economics, technology, nature and society. 2022;(4):58–71. (In Russ.). doi:10.21685/2227-8486-2022-4-4