Subject. This article examines the foreign experience in the application of integrated reporting, including the use of accounting data, as well as the relationship between integrated reporting and accounting, particularly with specific accounts for accumulating information necessary for the preparation of integrated reporting. Objectives. The article aims to analyze the foreign experience of forming integrated reporting, considering the multinational company Unilever as a case study, investigate the significance of accounting in the preparation of integrated reporting, determine financial and non-financial indicators, their sources in accounting, as well as develop recommendations for adapting accounting processes for the preparation of integrated reporting. Methods. For the study, I used analysis, comparative analysis, as well as computational and analytical methods. Results. Based on the case study of the company Unilever, the article shows how accounting data is used to shape the financial indicators of integrated reporting and part of the non-financial indicators. The article finds that for non-financial indicators, there is a need to integrate accounting data with information from HR, environmental, and other systems, while foreign practices demonstrate the necessity of adapting accounting systems and independent auditing of non-financial data. Conclusions. In Russia, the development of integrated reporting requires harmonization of RAS with IFRS, the development of standards for non-financial indicators, and encouraging companies towards transparency through government and market mechanisms.
Felix Chirairo, Mashukudu Hartley Molele. Integrated Reporting: A Jurisdictional Review on the Progress of Implementation. Research Journal of Finance and Accounting, 2024, vol. 15, no. 2, pp. 68–77. DOI: 10.7176/RJFA/15-2-07
Candice Carels, Warren Maroun, Nirupa Padia. Integrated reporting in the South African mining sector. Corporate Ownership and Control, 2013, vol. 11, iss. 1, pp. 957–971. DOI: 10.22495/cocv11i1c11p6
Khakimzyanova L.Kh. [Integrated reporting: The essence and challenges to the implementation in Russia]. Al'manakh sovremennoi nauki i obrazovaniya. Ekonomicheskie nauki, 2016, no. 8, pp. 109–114. (In Russ.) URL: Link
Ikonnikova O.V. [Integrated reporting in the context of assessing the sustainable development of organizations]. Sovremennye nauchnye issledovaniya i innovatsii, 2014, no. 12-2, pp. 170–171. (In Russ.) URL: Link EDN: PJSKLZ
