Integrated corporate reporting as an innovative business reporting model

Abstract

The subject of the research is the genesis of Integrated corporate reporting as an innovative Business Reporting model. The article deals with theoretical and methodic problems of forming integrated corporate reporting process at modern time. Conception of making and preparation of integrated corporate reporting based on information reflected full life cycle of company (creation, functioning, and perspective future) is introduced by authors. In the authors’ opinion this approach provides business model of business unit by cooperation of basic involved to business capitals (financial, production, human, intellectual social, natural) implementation. Drafted proposal can be used in process of analysis and valuing of valuables creating chain, business strategy, scenarios of development construction, valuing of economic value added creating prospect.