Kemerovo, Russian Federation
from 01.01.1994 until now
Kuzbass State Technical University named after T.F. Gorbachev" (Department of Economics, Associate Professor)
Kuzbuss State Technical University named after T.F. Gorbachev (kafedra ekonomiki, docent)
from 01.01.1994 until now
Kemerovo, Russian Federation
Domestic integrated reporting combines various types of reports generated by economic entities in order to improve the quality of information, develop integrated thinking, and create long-time values. The article introduces a new approach to the composition and content of integrated reporting. The research revealed some problems regarding the application of legislative norms in the field of classification and generalization of analytical, financial, and non-financial data. The authors analyzed the integrated reports available in the library of corporate non-financial reports of the Russian Union of Industrialists and Entrepreneurs. The analysis made it possible to summarize the presentation sequence of integrated reporting by Russian economic entities and its total share in the industry affiliation. The integrated reporting structure included eight elements with their specified names, content, and issues. Further research may improve the process of integrating financial and non-financial information into a single format. Integrated reporting can become an effective synthesis tool for organizing certain disparate parts into a single entity.
integrated reporting, economic entity, information, disclosure, industry, sustainable development
1. Vinokurova O. A. The advantages of using integrated thinking in the preparation of integrated reports. Russian Economic Bulletin, 2023, 6(1): 151–154. (In Russ.) https://elibrary.ru/plsqie
2. Bychkova S. M., Malceva E. A. The role of non-financial reporting in economic decision-making. Auditor, 2023, 9(11): 19–24. (In Russ.) https://doi.org/10.12737/1998-0701-2023-9-11-19-24
3. Bychkova S. M., Malceva E. A. The role of non-financial reporting in economic decision-making. Auditor, 2023, 9(2): 15–21. (In Russ.) https://doi.org/10.12737/1998-0701-2023-9-2-15-21
4. Gudozhnikova E. V. Analysis of development trends in foreign integrated reporting. Mezhdunarodnyi nauchno-issledovatelskii zhurnal, 2021, (2-2): 38–40. (In Russ.) https://doi.org/10.23670/IRJ.2021.103.2.038
5. Dmitrieva I. M., Mashinistova G. E., Kharakoz Yu. K. The process of improving of IFRS and Russian accounting practices. Auditor, 2019, 5(3): 35–40. (In Russ.) https://doi.org/10.12737/article_5c88f3464ddaf0.95746469
6. Dneprova A. B. Disclosure of information about risks in accounting statements. Bukhgalterskii uchet, 2024, (3): 75–84. (In Russ.)
7. Kulikova L. I. Disclosure of information about events after the reporting date in the financial statements. Bukhgalterskii uchet, 2024, (8-9): 40–47. (In Russ.)
8. Safonova I. V. Transformation of financial reporting model in the concept of information transparency. Auditorskie vedomosti, 2024, (1): 37–41. (In Russ.) https://doi.org/10.24412/1727-8058-2024-1-37-41
9. Khalokova E. A., Muslomova R. F. Analysis of the practice of reporting in the field of sustainable development by Russian companies in accordance with international standards. Audit, 2024, (1): 51–55. (In Russ.) https://elibrary.ru/jtmqxm
10. Skrynskaia O. A. Annual reports are becoming integrated: features of the integrated reporting concept in Russia. Global challenges in the economy and industrial development (INDUSTRY-2016): Proc. Sci.-Prac. Conf. with Intern. Participation, St. Petersburg, 21–23 Mar 2016. St. Petersburg: SPbPU, 2016, 637–640. (In Russ.) https://elibrary.ru/vqkfjn
11. Hdeib T. S., Nesvetailov V. F. Strategic management accounting as a fundamental system for supporting integrated reporting. Ekonomika i upravlenie: problemy resheniya, 2023, 2(6): 140–152. https://doi.org/10.36871/ek.up.p.r.2023.06.02.016
12. Bestaeva L. I. The procedure for auditing the company’s pricing regulations. Auditorskie vedomosti, 2023, (2): 22–25. (In Russ.) https://elibrary.ru/wkvqiv
13. Bogataya I. N., Evstafyeva E. M., Lavrov D. A. Development of the methodology for forming integrated reporting in the oil and gas complex. Vestnik Altaiskoi akademii ekonomiki i prava, 2022, (9-2): 169–178. (In Russ.) https://doi.org/10.17513/vaael.2408
14. Derevyankina E. S., Yankovskaya D. G. Disclosure of ESG-factors in the integrated reporting of oil producing organizations as a basis for making investment decisions. Intellect. Innovations. Investments, 2022, (2): 44–56. (In Russ.) https://doi.org/10.25198/2077-7175-2022-2-44
15. Eremeeva O. S. Ability to apply the concept of integrated reporting to the territory. Auditor, 2023, 9(2): 9–14. (In Russ.) https://doi.org/10.12737/1998-0701-2023-9-2-9-14
16. Levicheva S. V. Comparative analysis of integrated reports and identification of best practices in integrated corporate reporting of Russian companies. Socio-economic policy in Russia and Siberia in the context of the digital economy: Proc. XI Intern. Sci.-Prac. Conf., Barnaul, 26–27 Sep 2019. Barnaul: Grafiks, 2019, 308–310. (In Russ.) https://elibrary.ru/qfufbi
17. Lokhanova N. A. Indicators of integrated corporate reporting – approach to structuring. Sovremennye problemy nauki i obrazovaniia, 2012, (6). (In Russ.). URL: https://s.science-education.ru/pdf/2012/6/478.pdf (accessed 10 Sep 2024). https://elibrary.ru/todqvl
18. Rozhnova O. V. Valuation in corporate reporting: an analysis of current issues and recommendations. Auditorskie vedomosti, 2023, (4): 42–47. (In Russ.) https://elibrary.ru/kovzyd
19. Safonova I. V. Conceptual approaches to the formation of separate structural elements of corporate reporting. Auditorskie vedomosti, 2023, (2): 40–45. (In Russ.) https://elibrary.ru/vymzba
20. Borisyuk A. A., Gadzhiev G. M. Non-financial reporting as an instrument for company's "feedback" and the problems of its development in the Russian Federation. Economy and Business, 2021, (6-2): 17–21. (In Russ.) https://doi.org/10.24412/2411-0450-2021-6-2-17-21
21. Kopkova E. S. Integrated reporting and integrated thinking in the evolution of strategic management. Vestnik sovremennoi nauki, 2015, (12-1): 64–65. (In Russ.) https://elibrary.ru/vjipmt
22. Sabirianova L. R., Sabirianova R. R. Problems of formation of integrated accounting and analytical information for the development of strategic management and integrated reporting. Innovatsionnoe razvitie ekonomiki, 2016, (4): 267–271. (In Russ.) https://elibrary.ru/wmcged
23. Safronova O. N. Significance and formation of integrated reporting as an innovative corporate reporting format. Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve, 2022, (4): 58–71. (In Russ.) https://doi.org/10.21685/2227-8486-2022-4-4
24. Dolgih E. L., Semenikhina A. V. Formation of integrated space and integrated information environment of innovative economic entities. Ekonomicheskie i gumanitarnye nauki, 2019, (3): 97–108. (In Russ.) https://elibrary.ru/ylappx
25. Brînzaru S.-M., Grosu V., Socoliuc M., Petrescu C. Stakeholders’ trust in the global performance information of companies applying integrated reporting: Pros and cons. European Scientific e-Journal, 2022, (8). https://doi.org/10.47451/ecn2022-10-03
