INTEGRATED REPORTING AS A MODERN TYPE OF REPORTING FOR BUSINESS

• Published in: Модели, системы, сети в экономике, технике, природе и обществе no. 4
• Main Authors: Goldina, Anna, Badeeva, Elena, Malakhova, Yulia
• Format: Journal Article
• Language: English
• Published: Penza State University Publishing House 01.12.2022
• Subjects: business processes; data system; factors; financial and nonfinancial indicators; formation; integrated reporting; management decisions; principles; stakeholders; structure

Background. Integrated reporting will combine not only indicators that reflect the performance of business, but also indicators that reflect social, personnel, environmental and other aspects of it. The absence at the legislative level of requirements for the composition of integrated reporting and...