REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

The Problems and Prospects for the Development of Integrated Reporting as a Means of Additional Disclosure of Accounting Information
Serpeninova Y. S.

Serpeninova, Yuliia S. (2022) “The Problems and Prospects for the Development of Integrated Reporting as a Means of Additional Disclosure of Accounting Information.” Business Inform 1:308–313.
https://doi.org/10.32983/2222-4459-2022-1-308-313

Section: Accounting and Auditing

UDC 657.37

Abstract:
The analysis of global trends in the development of integrated reporting allows to assert that convergence processes are taking place and the transition from competition for the distribution of spheres of influence between key organizations in the field of standards development into establishing a dialogue between them for the purposes of unifying, standardization and consistency between existing reporting concepts is gradually being carried out. On the other hand, there is a tendency to develop integrated reporting taking into account industry specifics, which causes the need to develop industry standards for integrated reporting. The article is aimed at studying the approaches of scholars to the allocation of existing problematic aspects of the implementation of integrated reporting, as well as systematization of perspective directions for the development of integrated reporting based on the analysis of reports of major organizations on the development of integrated reporting standards and the provision of services for the preparation and verification of such reporting. Problematic aspects of the development of integrated reporting are systematized in the context of theoretical-methodological, technical-organizational and institutional directions. These problems of implementation of integrated reporting set general trends in its further development, serving as benchmarks for its improvement. Despite the existence of different views of key global players in the development of integrated reporting standards and the provision of services for the preparation and verification of such reporting on the future prospects for its transformation, the main common trends in the development of integrated reporting are the following: reduction of volumes; digitalization of formation and publication; orientation to different stakeholders (primarily capital providers); expansion of indicators and reporting in terms of achieving targeted values according to these indicators; achieving sustainable development indicators.

Keywords: integrated reporting, non-financial reporting, additional disclosure, sustainable development.

Tabl.: 1. Bibl.: 14.

Serpeninova Yuliia S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, Sumy State University (2 Mykoly Sumtsova Str., Sumy, 40007, Ukraine)
Email: [email protected]

List of references in article

Atamas, P. I., and Atamas, O. P. “Intehrovana korporatyvna zvitnist: problemy vprovadzhennia“ [Integrated Corporate Reporting: Implementation Issues]. Akademichnyi ohliad. 2015. https://acadrev.duan.edu.ua/images/PDF/2015/1/12.pdf
Yershova, N. Yu. “Rozvytok metodolohichnykh osnov formuvannia intehrovanoi zvitnosti“ [Development of Methodological Bases for the Formation of Integrated Reporting]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia «Ekonomika». 2016. https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/10861/1/РОЗВИТОК%20МЕТОДОЛОГІЧНИХ%20ОСНОВ%20ФОРМУВАННЯ%20ІНТЕГРОВАНОЇ%20ЗВІТНОСТІ.pdf
Zhuk, V. M. “Intehrovana zvitnist: retrospektyva i perspektyva v Ukraini“ [Integrated Reporting: A Retrospective and Perspective in Ukraine]. Oblik i finansy, no. 1 (2019): 20-27. DOI: https://doi.org/10.33146/2307-9878-2019-1(83)-20-27
Koriahin, M. V., and Kutsyk, P. O. Problemy ta perspektyvy rozvytku bukhhalterskoi zvitnosti [Problems and Prospects of Financial Reporting Development]. Kyiv: Interservis, 2016.
Kostyrko, R. O. “Intehrovana zvitnist u zabezpechenni korporatyvnoi sotsialnoi vidpovidalnosti kompanii“ [Integrated Reporting in Ensuring Corporate Social Responsibility of Companies]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia «Ekonomika». 2015. http://www.visnyk-ekon-old.uzhnu.edu.ua/images/pubs/45/2/45_2_305-310_Костирко.pdf
Lehenchuk, S. F. “Kontseptsiia intehrovanoi zvitnosti yak zasib pidvyshchennia yakosti informuvannia pro kapital pidpryiemstva“ [The Concept of Integrated Reporting as a Means of Improving the Quality of Information about the Capital of the Enterprise]. Rozvytok intehrovanoi zvitnosti pidpryiemstv. Zhytomyr: Zhytomyrska politekhnika, 2019. 87-90.
Lehenchuk, S. F. “Maibutnie korporatyvnoi zvitnosti: istoriia, perspektyvy ta problemy“ [The Future of Corporate Reporting: History, Perspectives and Problems]. Oblik i finansy, no. 2 (2020): 29-38. DOI: 10.33146/2307-9878-2020-2(88
Lokhanova, N. O. Intehratsiini protsesy v obliku v umovakh instytutsionalnykh peretvoren [Integration Processes in Accounting in the Conditions of Institutional Transformations]. Kherson: Hrin D. S., 2012.
Liakhovych, H. I., and Zaiats, M. Ya. “Kontseptsiia intehrovanoi zvitnosti: istorychni aspekty vynyknennia ta problemy vprovadzhennia“ [The Concept of Integrated Reporting: Historical Aspect of Appearance and Implementation Problems]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia «Ekonomichni nauky». 2016. http://www.ej.kherson.ua/journal/economic_16/2/39.pdf
Shyhun, M. M., Bezverkhyi, K. V., and Kovach, S. I. “Rozvytok struktury intehrovanoi zvitnosti pidpryiemstva“ [Development of Integrated Enterprise Reporting Structure]. Finansovo-kredytna diialnist: problemy teorii ta praktyky, vol. 2, no. 29 (2019): 258-268.
Martin, R. “Insights into integrated reporting 4.0: The story so far“. https://www.accaglobal.com/uk/en/professional-insights/global-profession/Integrated-reporting-4.html
“Reporting on a changing world“. PwC's Annual Review of Reporting Practices in the FTSE 350. July 2021. https://www.pwc.co.uk/audit/assets/pdf/reporting-on-a-changing-world.pdf
“Sustainability and Reporting Trends in 2025 - Preparing for the Future“. GRI's Reporting 2025 Project: First Analysis Paper. May. 2015. https://csrjournal.com/wp-content/uploads/2015/06/Sustainability-and-Reporting-Trends-in-2025-Preparing-for-the-Future.pdf
“The time has come. The KPMG Survey of Sustainability Reporting 2020“. https://assets.kpmg/content/dam/kpmg/xx/pdf/2020/11/the-time-has-come.pdf

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»