|Title of the article||
INTEGRATED REPORTING AS A FORM OF INNOVATION DEVELOPMENT
Tupchiyenko Vitaly Alekseevich, Doctor of economic sciences, professor, sub-department of macroeconomic regulation, Financial University under the Government of the Russian Federation (49 Leningradsky avenue, Moscow, Russia); sub-department № 72 “Business projects management”, National Research Nuclear University “MIFI” (31 Kashirskoye highway, Moscow, Russia), email@example.com
Background. The article considers basic prerequisites of integrated reporting application in accounting by domestic companies, as well as analyzes the current picture of corporate transparency of domestic companies. Based on the analysis the work adduces a forecast of further development of the concept of integrated reporting. The purpose of this work is to make a forecast of integrated reporting usage in Russia.
integrated reporting, corporate transparency, value creation, strategic focus, financial and nonfinancial information
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