Subject. The article is devoted to the discourse and dynamics of professional and user interest in corporate reporting in Russian and international scientific and public contexts. Objectives. The purpose is to assess the evolution of professional and user interest in reporting through an integrative approach that combines systems analysis of scientific publications’ headlines and quantification of Google Trends data to identify trends. Methods. Qualitative data analysis is based on a systematic content analysis of the headlines of scientific articles, quantitative information analysis – on Google Trends data. We used statistical methods to identify trends, seasonality, and key points of change, as well as general scientific methods for generalization, analysis, synthesis, and description. Results. Russian discourse is dominated by terms related to the concepts of non-financial and integrated reporting, while international research focuses on sustainable development reporting and integrated reporting. The analysis of user interest demonstrated the presence of seasonal spikes, the dependence of interest on the appearance of new regulatory documents. User interest often outstrips professional interest, which indicates the influence of public expectations and global initiatives on the formation of discourse. Conclusions. The study revealed a transition from disparate approaches to holistic systems integrating financial and non-financial indicators.
Keywords: non-financial reporting, sustainability reporting, integrative approach, Google Trends
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