R. Kostyrko,
T. Lesnichaya
INTEGRATED REPORTING
AS A TOOL FOR PROVIDING
SUSTAINABLE
DEVELOPMENT OF SOCIETY
The article deals with
evolution of integrated reporting and reviews the main stages of its
itdevelopment. The necessity of creating a new model of corporate reporting in Ukraine
which is based on integration of statistical, social, environmental, financial
and non-financial data has been substantiated. The article indicates that the
integrated reporting is a condition for sustainable development and the tool
which provides interaction between corporate and financial markets and other
interested parties.
Keywords: integrated reporting,
sustainable development strategy, company, risks, value of business.
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