Open AccessGenezes of integrated reporting in the world
Author(s) -
Констянтин Безверхий
Publication year - 2019
Publication title -
vìsnik ekonomìki
Language(s) - English
Resource type - Journals
eISSN - 2786-4545
pISSN - 2786-4537
DOI - 10.35774/visnyk2017.03.087
Subject(s) - integrated reporting , dialectic , abstraction , development (topology) , subject matter , idealization , process management , computer science , management science , political science , business , engineering , epistemology , mathematics , physics , quantum mechanics , ecology , mathematical analysis , philosophy , sustainability , law , curriculum , biology
The subject matter of the study is the development of integrated reporting in the world. The purpose of the research paper is to describe the development stages of integrated reporting and to examine the dynamics of its formation and introduction in the world over the period between 2012 and 2016.Historical and dialectical research methods are used for analyzing the development of integrated reporting in different countries of the world. Other research methods for studying the development of integrated reporting include analysis and synthesis, induction and deduction, abstraction, idealization and generalization. The research findings can serve as a basis for introducing integrated reporting in domestic corporations and for defining its economic essence. Applying integrated reporting primarily refers to corporate enterprises.