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ИД «Финансы и кредит»






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


Malinovskaya N.V. Peoples' Friendship University of Russia, Moscow, Russian Federation


Malinovskii M.D. Peoples' Friendship University of Russia, Moscow, Russian Federation


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


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