Article 23416

Title of the article

INTEGRATED REPORTING AS A FORM OF INNOVATION DEVELOPMENT 

Authors

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), alfa.omega.va@mail.ru
Kopkova Elena Sergeevna, Master’s degree student, National Research Nuclear University “MIFI” (31 Kashirskoye highway, Moscow, Russia), elena127712@mail.ru

Index UDK

33

DOI

10.21685/2072-3016-2016-4-23

Abstract

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.
Results. After studying the statistics, it can be concluded that each year the number of companies using integrated reporting will increase by 4–5 new companies. Besides, there is a scenario, when the state becomes a generator of integrated reporting development. The use of integrated reporting is not introduced on a voluntary basis, but on the legislative one or as an obligaory condition of the exchanges for the 100 largest public companies.
Conclusions
. Today, integrated reporting is the most effective tool for improving transparency in corporate reporting of companies, connecting all relevant financial and non-financial information about a company in a concise, understandable and user-friendly manner. It is with the help of integrated reporting one should increase the proportion of the transparent sector of companies.

Key words

integrated reporting, corporate transparency, value creation, strategic focus, financial and nonfinancial information

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References

1. Galushkina M. V. Issledovanie korporativnoy prozrachnosti krupneyshikh rossiyskikh kompaniy – 2015 [A research of corporate transparency of major Russian companies –2015]. Available at: http://ir.org.ru/mass-media/novosti/135-conference-3-november 
2. Get'man V. G. Mezhdunarodnyy bukhgalterskiy uchet [International accounting].2014,no.44 (338),pp.2–15.
3. Mezhdunarodnaya i rossiyskaya praktika integrirovannoy otchetnosti [International and Russian practice of integrated reporting]. Available at: http://ir.org.ru/attachments/article/

 

Дата создания: 07.06.2017 15:21
Дата обновления: 15.06.2017 15:59