Subject. The article identifies problems related to the development of a methodology to analyze integrated reporting. Objectives. The purpose of the study is to reveal analytical capabilities of integrated reporting, develop a model of integrated reporting analysis methodology, which will become a basis for further development of this promising area of analysis. Methods. The methods of the study include analysis, synthesis, generalization, abstraction, comparison, and logic technique. Results. The study shows problems in the development of a generally accepted methodology for the analysis of integrated reporting. I offer a unique model, which includes target setting, subjects, and thematic areas. Two main thematic areas are the analysis for compliance with concepts, principles and content elements of integrated reporting, and the analysis of the process, through which value is created, preserved, or eroded. Within the latter analysis, the paper highlights the analysis of external environment, the analysis of strategy, goals, value created by an organization for itself and for others, the analysis of the business model and the quality of organization’s governance, the analysis of risks and opportunities, and the generalized assessment of value creation. Conclusions. The findings may serve as a basis for further development of integrated reporting analysis.
Keywords: integrated reporting, key areas, integrated reporting analysis, value creation, preservation, and destruction, analysis of business model
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