Open AccessINTEGRATED REPORTING AS A NEW LEVEL OF DEVELOPMENT OF CORPORATE REPORTING
Author(s) -
У. Ю. Рощектаева
Publication year - 2016
Publication title -
naučnyj vestnik ûžnogo instituta menedžmenta
Language(s) - English
Resource type - Journals
eISSN - 2618-8112
pISSN - 2305-3100
DOI - 10.31775/2305-3100-2016-1-40-44
Subject(s) - integrated reporting , business , reputation , relevance (law) , accountability , transparency (behavior) , accounting , work (physics) , conceptual framework , quality (philosophy) , value (mathematics) , product (mathematics) , process (computing) , process management , knowledge management , computer science , engineering , computer security , sustainability , political science , mechanical engineering , ecology , philosophy , geometry , mathematics , epistemology , machine learning , law , biology , operating system
The relevance of this study due to the growing global interest in integrated reporting, it can be regarded as a fundamentally new level of corporate reporting. In work the attention is focused on the fact that in the process of value creation of a product involves not only material goods but also intangible assets, which come to the fore (for example, a company’s reputation, brand, products, transparency, accountability and confidence of the stakeholders in its quality and integrity). Defined the conceptual framework of integrated reporting: objectives, tasks, conditions for successful implementation. The basic principles of integrated reporting.