The professional world of accounting about some aspects of integrated reporting

Task. The information needs of external users are constantly expanding, which determines an increase in the number of indicators described in the reports, and creation of new forms of reporting, which include an integrated report. The very emergence and importance of integrated reporting is currently relevant in the global economic environment. Model. The design and presentation of integrated reports provide an opportunity to evaluate the non-financial aspect of the company's activities. In this context, we believe that well-designed corporate integrated reporting can help find a solution to a significant part of the problem. The purpose of integrated reporting is to construct the data in the field of strategic development of the company and present it to interested users who have a direct and indirect interest. In addition, it allows providing information for the distribution of financial capital that can maintain long-term, short-term and medium-term value creation. Summary. The article defines the necessity for the integrated reporting as a source of transparent and up-to-date financial and non-financial information about the conduct and state of business. The author details the elements and composition of integrated reporting and identifies a number of advantages and disadvantages of it. Moreover, the main principles that need to be taken into account in the process of creating and using integrated reporting are defined. Practical importance. The practical importance of the research results lies in the development of modern methodical maintenance of the process of preparing and presenting integrated reports in order to create a system of information on various aspects of the company's performance, analysis, evaluation and justification of management decisions by external and internal subjects of business relations. Originality. The literature review and the author's research on the creation of integrated reporting allows to develop recommendations on the methodical maintenance of the preparation of integrated reporting, which contributes to introducing an individual approach to the formalization of the reports submitted. The author's suggestions can be used in the process of analyzing and evaluating business values and strategies.

integrated reporting, social reporting, sustainable development reporting, environmental reporting, business model, International Integrated Reporting Committee, International Integrated Reporting Standard