Subject. The article addresses different types of non-financial reporting that exist in the world practice, and integrated reporting. Objectives. The aims are to determine the purpose of non-financial and integrated reporting, conduct a comparative analysis of financial and non-financial reporting, identify trends in the development of non-financial and integrated reporting in Russia and in foreign countries. Methods. The study employs general scientific methods, like classification, detailed elaboration, generalization, systematization, description, and comparison. Results. The paper identifies periods of formation of non-financial and integrated reporting practices in Russia and in foreign countries; defines functions of non-financial reporting; reveals distinctive features of non-financial and financial reporting; classifies non-financial reporting and highlights the specifics of all its types. The concepts of "non-financial reporting" and "integrated reporting" are distinguished. I analyzed the dynamics of non-financial and integrated reporting development in Russia and abroad, summarized possible options for disclosure of non-financial information about organization's activities, and considered international standards establishing the procedure for non-financial statements preparation. Conclusions. The scope of application of non-financial and integrated reporting will expand every year, as stakeholders are increasingly demanding the most comprehensive information about company activities. Non-financial and integrated reporting contribute to corporate transparency.