ОСОБЛИВОСТІ ПІДГОТОВКИ ІНТЕГРОВАНОЇ ЗВІТНОСТІ ЄВРОПЕЙСЬКИХ КОМПАНІЙ

Abstract

European legislation in accordance with Directive 2014/95/EU obligeslarge companies and entities of public interest to publish in reports information about policies, risks and results related to important areas of influence on the natural environment, respect for freedoms and human rights, compliance with diversity, anti-corruption and social responsibility. The need to obtain additional non-financial information creates a demand for the preparation of integrated reporting and the development of integrated thinking among specialists who prepare such reports and stakeholders. The prospects for the implementation of integrated reporting depend on the development of uniform rules and requirements, standards for compiling integrated reporting, the use of taxonomy tools, tagging and digitization of reporting information, blockchain technology and cloud services. In European countries, the demand for integrated reporting is observed both in the private and public sectors. Germany, France, the Netherlands, Spain, Belgium, Great Britain have the most experience in regulatory regulation of requirements for the preparation of integrated reporting. It has been established that among the guiding materials, the key documents for the preparation of integrated reporting in the EU are: the Integrated Reporting Framework, the Global ReportingInitiative, the Sustainable Development Goals, and the United Nations Global Compact. The combination of indicators and recommendations of these documents creates a complementary effect in the presentation of comprehensive information. The expansion of internationalstandards is inevitable not only in the field of integrated reporting but also in conducting external and internal auditingof non-financial information. The use of an integrated reporting structure reveals the capabilities and prospects of thereporting entity in creating value in the short, medium and long term, helps in combating fraud and corruption, data manipulation, presents reporting on the company's activities in a more transparent and holistic manner, satisfying the information needs of all interested parties.