Home  Journals  International Accounting  38(284) - 2013 October

Integrated reporting - innovative model of corporate reporting

Available online: 24 October 2013

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Changes of the information needs of key users reporting a sharp increase in demand for transparency and accountability of the companies led to the fact that in international practice marked a new approach to corporate reporting. In the article the reasons which have caused emergence of new model of the reporting - the integrated reporting are investigated. Innovative character of the integrated reporting, its orientation on ensuring financial stability and steady practice of business is shown. The fundamental concepts underlying the integrated reporting are considered; the leading principles of preparation of the integrated report and its structural elements which need to be followed in order that it was possible to call the report integrated.

Keywords: integrated reporting, integrated reporting, integrated thinking, the capital, the business model, creating value over time

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive