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The Organizational and Methodological Foundations for Preparing Integrated Corporate Reporting
Rozit T. V., Shavrina Y. V.

Rozit, Tetiana V., and Shavrina, Yuliia V. (2025) “The Organizational and Methodological Foundations for Preparing Integrated Corporate Reporting.” Business Inform 11:738–738.
https://doi.org/10.32983/2222-4459-2025-11-738-738

Section: Accounting and Auditing

UDC 657.37

Abstract:
The aim of the article is to substantiate the organizational and methodological foundations for forming integrated corporate reporting amid increasing demands for transparency, accountability, and the consideration of non-financial factors of sustainable development. The article outlines the evolution of approaches to integrated reporting, clarifies its economic essence through the multiple capital conception (and highlights differences from traditional financial reporting in terms of informational value, strategic orientation, and transparency). Based on the synthesis of international initiatives and standards such as IIRC, GRI, TCFD, CSRD, ISSB/IFRS S1–S2, SASB, the requirements for the content and structure of integrated reporting are systematized, and the role of the ESG approach as an analytical framework for assessing business sustainability is defined. A methodological framework for preparing integrated reporting has been proposed, which includes the sequential stages of: identifying material topics, identifying stakeholders and their information needs, organizing the collection and verification of ESG data, aligning indicators with international standards GRI, SASB, IFRS S1/S2, and developing the analytical part of the report based on the conception of six types of capital. Criteria for assessing the quality of integrated reporting have been established, covering the completeness and balance of disclosure of economic, environmental, and social aspects, the availability of a GRI Content Index, transparency and comparability of indicators over time, integration of ESG factors into the business model, strategy, risk management system, and corporate governance, as well as the presence of external or internal data verification. The practical significance of the obtained results lies in the potential to use the proposed methodological framework and quality assessment criteria for integrated reporting to enhance the internal procedures of Ukrainian enterprises and increase stakeholder trust in the context of the requirements of modern sustainable development standards.

Keywords: integrated reporting, financial and non-financial reporting, ESG approach, GRI international standards, IFRS international standards, quality of information disclosure.

Fig.: 2. Tabl.: 3. Bibl.: 28.

Rozit Tetiana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Shavrina Yuliia V. – Student, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

List of references in article

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