Интегрированная отчетность как инновационная модель корпоративной отчетности

Abstract

The study aims to investigate the role of modern approaches to the formation of integrated reporting and to specify the mechanisms of its compilation. The essence of this type of innovative form of self-control is de-scribed, as well as its main elements. The main qualitative characteristics of integrated corporate reporting are specified. Generalized classification of approaches to its preparation is elaborated. For example, general (uni-versal) integrated reporting is singled out as the most significant; reporting in the circular economy paradigm; reporting in the paradigm of sustainable development; reporting on social responsibility; reporting on global openness. Analysis of the activity of Russian corporations regarding usage of integrated reporting in their activi-ties is carried out. Particular features of its preparation in the conditions of digital economy are revealed. It dis-tinguishes and describes the model of interrelation between the blocks of corporation's integrated reporting. The algorithm of its compilation is presented. Recommendations for determining key indicators are formed. The procedure for establishing the sphere of corporate responsibility is defined. Major results of the study are of great interest to those involved in the formation of integrated corporate reporting, as well as for specialists in the theoretical analysis of this subject area.