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Features of the coherent presentation of information in order to prepare integrated corporate reporting

Author

Listed:
  • Natalia A. Prodanova

    (Plekhanov Russian University of Economics, Russian Federation)

  • Natalia V. Savina

    (Financial University under the Government of the Russian Federation, Russian Federation)

  • Vadim A. Dikikh

    (Moscow City Teachers' Training University, Russian Federation)

  • Yulianna I. Enina

    (I.M. Sechenov First Moscow State Medical University, Russian Federation)

  • Olga Yurievna Voronkova

    (Altai State University, Russian Federation)

  • Vladimir V. Nosov

    (K.G. Razumovsky Moscow State University of technologies and management, Russian Federation)

  • Vladimir V. Nosov

    (Academy of the Investigative Committee of the Russian Federation, Russian Federation)

Abstract

Complex, diverse, multidirectional institutional processes taking place around the world have led to the fact that in modern conditions, priority direction of disclosure of information about the activities of the reporting entity to its stakeholders is integrated corporate reporting, which increasingly acts as a new effective management tool of the organization, providing the necessary information coherence and completeness of disclosure of information about sustainable business development. The authors analyzed three main types of elements combination providing different connectivity of the final report: centered, distributed and mixed, and determined approaches to the integration of information taking into account the interests of interested reporting users. Recommendations on methodological support for the preparation of integrated corporate reporting allow us to introduce an innovative approach to formalization of reports, and to ensure comparability and consistency of the presentation of accounting data at the strategic level.

Suggested Citation

  • Natalia A. Prodanova & Natalia V. Savina & Vadim A. Dikikh & Yulianna I. Enina & Olga Yurievna Voronkova & Vladimir V. Nosov & Vladimir V. Nosov, 2020. "Features of the coherent presentation of information in order to prepare integrated corporate reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2227-2281, March.
    • Handle: RePEc:ssi:jouesi:v:7:y:2020:i:3:p:2227-2281
    DOI: 10.9770/jesi.2020.7.3(54)
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    More about this item

    Keywords

    integrated corporate reporting; information; stakeholders; integration perimeter;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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