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The development pathway and current trends of integrated reporting: International and Russian aspects

Zenkina I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( zenkina_iv@mail.ru )

Journal: International Accounting, #10, 2019

Subject This article deals with the issues of global promotion of integrated reporting as an advanced approach to corporate reporting.
Objectives The article aims to examine the process of introducing integrated reporting into foreign and Russian corporate governance practices from the origins to the present, and highlight integrated reporting current trends and problems, and prospects for its further development.
Methods The study draws on analysis and synthesis, detailing and generalization, comparison, abstraction, analogy, and the historical, logical, and systems approaches.
Results The article shows the periodization of the development of integrated reporting worldwide. It highlights the role of integrated reporting in meeting the needs of stakeholders in information about the organization's activities, and the use and support for it around the world. The article also identifies certain problems holding back the promotion of integrated reporting in Russia, and assesses the prospects for its further development. It proposes a set of measures to develop and improve non-financial reporting, including the integrated one.
Conclusions The article notes that the high informativeness and usefulness for assessing the creation of value over time serve as causes to promote integrated reporting worldwide and introduce and implement it in Russian practice.


Methodological approaches and tools to analyze the sustainable development of a company

Zenkina I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( zenkina_iv@mail.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2019

Subject The article addresses methodological approaches and tools for integrated analysis of sustainable development of organizations that are aligned with the tasks of qualitative justification and evaluation of decision implementation to achieve environmental and corporate social responsibility coupled with management efficiency and economic performance.
Objectives The aim is to define methodological tools for the analysis of organization's sustainable development to ensure high quality of its implementation and clarify sustainable development criteria.
Methods The research draws on analysis and synthesis, generalization, comparison, abstraction, analogy, and historical, logical and systems approaches.
Results I offer priority directions and disclose the main stages of integrated analysis of organization’s sustainable development. The paper generalizes findings on methodological approaches to the analysis of stakeholders, formulates criteria for organization’s sustainable development that are ranked depending on progress, gives reasons for an approach to assess the level of sustainable development on the basis of predefined criteria, which are implemented in the sustainable development maturity matrix.
Conclusions My conclusions and proposals are focused on evaluation of organization's performance in terms of its compliance with the interests and expectations of stakeholders, the conformity of its strategy with goals and objectives in the field of sustainable development, and on the progress towards the goals and achievement of key performance indicators by each component of sustainable development.


Increasing the informative and analytical value of public non-financial reporting

Zenkina I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( zenkina_iv@mail.ru )

Journal: International Accounting, #1, 2019

Subject The article determines the content of non-financial reporting which respective parties may need in pursuit of transparent, diverse and meaningful information to evaluate corporate performance and make decisions.
Objectives The research reviews the improvement of corporate performance disclosure in corporate reporting in terms of the observable trends and aspects to be addressed, considering growing needs of stakeholders.
Methods The research deploys general methods, such as analysis, synthesis, specification, generalization, comparison, abstraction, analogy, and historical, logic and systems approaches.
Results The article reports on findings of the research into the development of non-financial reporting, its standardization and corporate practices of using it worldwide and in the Russian Federation. I summarize findings of the analysis of key non-financial reporting models and methodological reporting approaches, which was performed to assess the informative and analytical value of non-financial reporting disclosure of corporate performance. I propose and substantiate a mechanism for ensuring the appropriate informative value of non-financial reporting. The mechanism coordinates standards, regulatory, legislative and methodological principles for non-financial reporting in accordance with distinctions of a company, its goals and priorities, and needs of parties concerned.
Conclusions and Relevance My conclusions and suggestions pursue a higher quality of information on value creation drivers and components of corporate sustainable development, better transparency and informative value of corporate non-financial reporting in accordance with stakeholders' need for reliable and useful information so that they could make informed and reasonable decisions.


Bases of formation of system of indicators of the economic subject in the tideway of modern concepts of strategic management

Zenkina I.V. Cand. Econ. Sci., the senior lecturer of chair of the analysis of economic activities and forecasting, GOU ВПО «Тhe Rostov state economic university»

Journal: Economic Analysis: Theory and Practice, #27, 2009

The article considers the urgency of strategic management efficiency growth formation under the conditions of current business aimed at strategy.
     It is well founded by the author that practical aspect of this problem is directly connected with the creation of formalized monitoring diagnostics and basic performance indicators estimation system. Being based on such kind of information, this system can affect the corporate strategy realization. The article contains the review and comparative description of methodological approaches to the indicator system formation in different strategic management conceptions. The author formulates and substantiates the idea of construction principles system of economic entity indicator system within the strategic management framework.


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