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INTEGRATED REPORTING AS A TOOL OF SUSTAINABLE BUSINESS DEVELOPMENT IN RUSSIA: PROBLEMS OF ESTABLISHMENT AND FORMATION
Abstract
The scientific research is devoted to the problems of a transparent and relevant information, which is created by Russian enterprises through the formation of integrated reporting, who are seeking to build a sustainable business. The key issues in this process, and the main development trends of integrated thinking are identified based on the study of modern established practice of integrated reporting in Russia. It has been defined the lack of transparency and openness of companies, in particular, the low level of disclosures about strategy, business model and company risk management, the lack of contact with stakeholders. There has been found the predominance of integrated reporting of the largest companies in the public sector such as atomic, electric-power, oil and gas industries. It's revealed the need to clarify the methodology and methods of forming integrated reporting, in-depth study of its analytical capabilities. It has been allowed the pattern of the categories systematization that describes the phenomena and processes related to integrated reporting. The study justifies its place in the existing reporting system, defines an interconnection between their different types.
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