ORGANIZATION ASPECTS OF THE INTEGRATED REPORTING FORMATION
Abstract. Research is aimed at developing theoretical and methodological provisions and creating practical recommendations for the organization of the integrated reporting formation, taking into account the analytical indicators in conditions of growing information needs of users. Main principles a...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
FINTECH Alliance LLC
2021-11-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Subjects: | |
| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/3555 |
| Summary: | Abstract. Research is aimed at developing theoretical and methodological provisions and creating practical recommendations for the organization of the integrated reporting formation, taking into account the analytical indicators in conditions of growing information needs of users. Main principles and provisions of modern economic theory, theory of accounting and economic analysis, scientific research of domestic and foreign scientists on problems of organization of integrated reporting are the theoretical and methodological basis of the research. General scientific methods were used: deduction and induction, synthesis and analysis, formalization and detailing, comparison and analogy, the method of theoretical generalization to gain the aim of the work and to solve the certain tasks. The result of the research is the development of a scientific and methodological approach for the implementation of integrated reporting in the practical activity of the enterprise. The organization of the integrated report formation will provide the solid background for the business in the form of complex integrated financing and non-financing indicators of the enterprise, which will define the main tools, methods, procedures, observance of basic and additional principles of formation of the system of accounting and analytical information. The mechanism of the organization of the integrated reporting formation as scientific and methodological approach is developed for the implementation of the integrated reporting in the practical activity of the enterprise, which consists of organization stages: the organization of the economic processes of the integrated accounting system; the organization of the accounting support of the integrated reporting formation; the organization of integrated reporting formation. The implementation of proposals in the practical activity of the enterprise will allow: publication of the integrated reporting with the responsibility for the completeness and accuracy of the information on the «Unified portal of integrated reporting of the enterprises and organizations of Ukraine», which will be the background of the sustainable development of business and national economy, social and ecological security of the country. The well-designed mechanism will ensure high efficiency indicators and results of the subjects and protect stakeholders from the risks of obtaining inaccurate or incomplete information or not receiving it at all.
Keywords: integrated reporting, organization of the integrated reporting formation, financial and non-financial information, social responsibility of business.
JEL Classification O3, Q43, P5
Formulas: 0; fig.: 3; tabl.: 1; bibl.: 15.
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| ISSN: | 2306-4994 2310-8770 |