Subject. This article addresses the issues of organizing and methodically implementing the principle of information connectivity when preparing integrated corporate reporting. Objectives. The article aims to summarize new organizational and methodological approaches to the formation of integrated reporting and propose a methodology aimed at implementing the principle of information connectivity in practice for economic entities transitioning to the preparation of integrated reports. This principle allows for a holistic view of the actual ability of economic entities to create value not only in the past and present but in the distant future as well. Methods. For the study, we used analysis, synthesis, comparison, generalization, and abstraction. Results. The study summarizes new organizational and methodological provisions developed in recent years aimed at enhancing the methodological support for integrated reporting. It also develops the organizational and methodological tools for the formation of integrated reporting in terms of implementing the principle of information connectivity. Conclusions and Relevance. The proposed methodology aims to enhance the level of connectivity of the information disclosed in the integrated report, and it justifies the importance of understanding the risks of a lack of connectivity in the information. The methodology is universal in nature and can be applied both for the purposes of integrated reporting and for other types of public reporting prepared by economic entities operating in various sectors of the economy. The developed list of key issues can be used by report users to quantitatively measure the achieved level of information connectivity by calculating the connectivity index.
Keywords: information connectivity law, integrated reporting, methodology for connectivity principle implementing, connectivity index
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