+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

International Trends in the Development of Integrated Reporting

Vol. 21, Iss. 3, MARCH 2018

PDF  Article PDF Version

Received: 12 January 2018

Received in revised form: 8 February 2018

Accepted: 22 February 2018

Available online: 15 March 2018

Subject Heading: Managerial accounting

JEL Classification: M40, M41

Pages: 332–343

https://doi.org/10.24891/ia.21.3.332

Malinovskaya N.V. Peoples' Friendship University of Russia, Moscow, Russian Federation
nvmali@mail.ru

https://orcid.org/0000-0001-8153-2233

Malinovskii M.D. Peoples' Friendship University of Russia, Moscow, Russian Federation
29mike29mike@gmail.com

https://orcid.org/0000-0001-8593-976X

Subject This article considers the issues related to the problem of promoting of integrated reporting as an innovative model of public reporting in international practice.
Objectives The article aims to raise awareness about international trends in the development of integrated reporting and activate the process of adopting and supporting the concept of integrated reporting by Russian economic entities.
Methods The methodology of the study includes the methods of analysis, synthesis, generalization, and abstraction.
Results We present certain research findings concerning the development trends of integrated reporting worldwide. The core study contents are the world's most important events of 2017 in the area of integrated reporting, the experience of Japan in the development of a new model of public reporting, and the dynamics of quantity and quality of integrated reports during the period of 2012 to 2017 both worldwide and by industry sector.
Conclusions The disclosed international trends facilitate the raising of awareness among preparers and stakeholders about moving from traditional reporting to integrated reporting and are focused on enhancing its implementation in the Russian management practice.

Keywords: integrated reporting, framework, international initiatives

References:

  1. Alekseeva I.V. [Integrated development of content in the reporting of sustainable economic development]. Nauchnyi vestnik Volgogradskogo filiala RANKhiGS. Seriya Ekonomika = Scientific Bulletin of VAPA. Series: Economics, 2015, no. 1, pp. 87–91. (In Russ.)
  2. Безверхий К.В. Методичні засади формування інтегрованої звітності підприємства. Облік і фінанси, 2014, no. 3, pp. 8–14. URL: Link
  3. Безверхий К.В. Інтегрована звітність підприємства: економічна сутність поняття. Науковий вісник Національної академії статистики, обліку та аудиту, 2016, no. 4, pp. 43–58. URL: Link
  4. Vakhrushina M.A., Tolcheeva A.A. [Corporate reporting as the result of reports evolution of a company]. Vestnik Permskogo universiteta. Seria Ekonomika = Perm University Herald. Economy, 2017, vol. 12, no. 2, pp. 297–310. (In Russ.) URL: Link
  5. Get'man V.G. [On the concepts and the structure of international integrated reporting standard]. Uchet. Analiz. Audit = Accounting, Account Analysis and Audit, 2014, no. 1, pp. 74–85. URL: Link (In Russ.)
  6. Єршова Н.Ю. Розвиток методологічних основ формування інтегрованої звітності. Науковий вісник Ужгородського університету. Серія: економіка, 2016, vol. 1, no. 1, pp. 451–459. URL: Link
  7. Efimova O.V. [Matrix approach to formation and information disclosure of resources in integrated reporting]. Auditorskie vedomosti = Audit Journal, 2017, no. 3, pp. 23–34. URL: Link (In Russ.)
  8. Kogdenko V.G. [Analysis of integrated reporting: intangible types of capital]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2016, no. 4, pp. 247–254. URL: Link (In Russ.)
  9. Lokhanova N.A. [The composition of indicators of integrated corporate reporting is a possible approach to structuring]. Sovremennye problemy nauki i obrazovaniya, 2012, no. 6. (In Russ.) URL: Link
  10. Максімова В.Ф., Кузіна Р.В. Деякі питання формування складу фінансових і нефінансових показників інтегрованої звітності. Науковий вісник Мукачівського державного університету. Серія: Економіка, 2015, no. 2, part 1, pp. 243–249. URL: Link
  11. Malinovskaya N.V. Integrirovannaya otchetnost': praktika sostavleniya: monografiya [Integrated reporting: practice of preparation: a monograph]. Moscow, RUDN University Publ., 2016, 206 p.
  12. Malinovskaya N.V. [Methods of preparation of integrated reporting]. Bukhuchet v stroitel'nykh organizatsiyakh = Accounting in Construction Companies, 2016, no. 4, pp. 58–68. (In Russ.)
  13. Plotnikov V.S., Plotnikova O.V. [The concept of preparation of financial statements: the concept of consolidated financial statements and the international concept of integrated reporting]. Auditor, 2014, no. 10, pp. 42–50. URL: Link (In Russ.)
  14. Rudakova T.A., Semikolenova M.N. [Integrated reporting as a result of information expectations of users]. Vestnik YuUrGU. Seriya: Ekonomika i menedzhment = Bulletin of South Ural State University. Ser. Economics and Management, 2017, vol. 11, no. 3, pp. 101–107. (In Russ.) URL: Link
  15. Serebryakova T.Yu. [Integrated Accounting and Reporting: Institutional Approach]. Uchet. Analiz. Audit = Accounting, Account Analysis and Audit, 2016, no. 2, pp. 24–33. URL: Link (In Russ.)
  16. Chernov V.A. [The integrated information and analytical providing sustainable development of economic activity]. Sovremennye tekhnologii upravleniya, 2017, no. 1. (In Russ.) URL: Link
  17. Stueckelberger Ch. [Integrated Reporting as a Key Innovation in Ethical Management Thinking]. Ekonomicheskie strategii = Economic Strategies, 2017, vol. 19, no. 6, pp. 194–201. (In Russ.)
  18. Drager H. [Integrated Reporting Should Work for Everybody]. Ekonomicheskie strategii = Economic Strategies, 2017, vol. 19, no. 3, pp. 176–185. (In Russ.)
  19. King M. [We Need to Turn the Corner and Walk Out at the Avenue of Stable Capitalism]. Ekonomicheskie strategii = Economic Strategies, 2014, vol. 16, no. 2, pp. 6–13. (In Russ.)
  20. King M., Roberts L. Integrate: Doing Business in the 21st Century. Cape Town, Juta & Company Ltd, 2013, 150 р.

View all articles of issue

 

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

Journal current issue

Vol. 25, Iss. 1
January 2022

Archive