Subject The article deals with the issues of information and analytical support for integrated reporting to assess the value of a company. Objectives The article aims to identify and classify the value parameters sought after by the stakeholders. As well, the paper enhances integrated reporting to provide information on the value of the company, which is logical and, at the same time, a new step towards transparency in its operations. Methods For the study, I used scientific methods of research, such as comparison, analysis, synthesis, generalization, abstraction, and the logical method. Results I propose models for information and analytical support for integrated reporting, based on my own approach to its formation in the context of building a sustainable business. I justify the application of the true value of a company as the basis for a model of information and analytical support for integrated reporting. As well, I propose key performance indicators of the company, which should be disclosed in integrated reporting according to the proposed model. Conclusions and Relevance The results obtained provide an opportunity to further improve the information and analytical support for integrated reporting in the context of sustainable business development and, as a result, to increase the corporate transparency. The findings can be used by Russian companies to build integrated reporting. They can also be used by the scientific community to develop information and analytical support for the report to be studied.
Keywords: integrated reporting, company value, valuation method, information and analytical support, business model
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