Features of the coherent presentation of information in order to prepare integrated corporate reporting

Abstract

Complex, diverse, multidirectional institutional processes taking place around the world have led to the fact that in modern conditions, priority direction of disclosure of information about the activities of the reporting entity to its stakeholders is integrated corporate reporting, which increasingly acts as a new effective management tool of the organization, providing the necessary information coherence and completeness of disclosure of information about sustainable business development. The authors analyzed three main types of elements combination providing different connectivity of the final report: centered, distributed and mixed, and determined approaches to the integration of information taking into account the interests of interested reporting users. Recommendations on methodological support for the preparation of integrated corporate reporting allow us to introduce an innovative approach to formalization of reports, and to ensure comparability and consistency of the presentation of accounting data at the strategic level.