ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ БІЗНЕС-МОДЕЛІ ПІДПРИЄМСТВА ШЛЯХОМ ПІДГОТОВКИ ІНТЕГРОВАНОЇ ЗВІТНОСТІ

Abstract

The necessity of formation of integrated reporting by Ukrainian enterprises is investigated. The importance of business presentation of information on the company's value creation, its effectiveness, opportunities, risks it faces, and development prospects for investors and other stakeholders in the form of integrated reporting is determined. It is investigated that integrated reporting should provide stakeholders with information on the long-term development of the enterprise in contrast to financial reporting, which cannot provide such full information. That is the main purpose of integrated reporting is to explain to financial capital providers and other stakeholders how an enterprise creates and plans to create the value in the future over a long period of time. The purpose of the study is to substantiate the need of taking into account the needs of stakeholders in the work of enterprise and the disclosure of non-financial information in the form of integrated reporting, which will increase the efficiency of the business model. The methodological basis of the study is a set of general and special principles, provisions and methods of scientific research, the use of which is determined by the purpose and objectives, in particular, methods of generalization, comparison, analysis and synthesis, methods of system and structural analysis, diagnostic evaluation. In particular, in the process of research the methods of generalization, analysis and synthesis were used in defining the concept of integrated reporting and its individual elements; methods of system and structural analysis in the study of the basic principles of integrated reporting; method of comparison in the study of scientific approaches to the formation of integrated reporting. It is substantiated that by providing information on value creation, in particular on the company's competitive advantages, strategic assets, environmental, social and management indicators (ESG), the company will gain an advantage over competitors, effectively implementing its business model in the market and be able to achieve sustainable development in the long run.