Subject The article considers the genesis of integrated reporting as a new innovative model of corporate reporting. Objectives The purpose of the research is to identify and classify stages of integrated reporting development in the world practice to define the place and role of integrated reporting in the system of corporate reporting, and areas for future research. Methods I applied general scientific methods of research: analysis, synthesis, generalization, abstraction, historical and logical methods, and the system-historical analysis of the genesis of integrated reporting. Results The study identifies and systematizes the preconditions for integrated reporting development as a new innovative approach to corporate reporting. I describe the key events towards the development of integrated reporting in the international practice with a brief summary, formulate main phases of the genesis of integrated reporting, and envision major areas of research in the sphere of integrated reporting, which are especially important for transition to integrated reporting as soon as possible to gain a competitive edge. Conclusions The performed system and chronological analysis of the genesis of integrated reporting proves the rapid development and demand for the new innovative approach to corporate reporting in the global practice, and the need for more research. The analysis is a contribution to scholarly studies on the subject.
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