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Current Issues of Corporate Integrated Reporting Development in Russia

Author

Listed:
  • E.M. Akhmetshin
  • N.A. Prodanova
  • S.S. Shevchenko
  • I.P. Ratnikova
  • Y.Y. Gazizyanova
  • O.N. Zherelina

Abstract

The subject of the author's research is the genesis of integrated corporate reporting as an innovative model of business reporting. The article discusses the problems of theoretical and methodological nature associated with the process of forming integrated corporate reporting at the present stage. The authors studied the composition of integrated reporting for the main industry sectors, and it is concluded that it is practically no different from reporting in the field of sustainable development. As a research tool for processing and systematizing information, the methods of classification, grouping, comparative analysis, synthesis, aggregation, comparison of alternatives are used. One of the reasons for the current situation, according to the authors, is the lack of appropriate methodological and accounting and analytical support for the preparation of corporate integrated reporting that meets modern requirements and high quality standards of the generated reports, which, according to the authors, should be based on the idea of disclosing the use of capital and conditions of added value creation.

Suggested Citation

  • E.M. Akhmetshin & N.A. Prodanova & S.S. Shevchenko & I.P. Ratnikova & Y.Y. Gazizyanova & O.N. Zherelina, 2018. "Current Issues of Corporate Integrated Reporting Development in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 142-153.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:special3:p:142-153
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    References listed on IDEAS

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    1. José V. Frias‐Aceituno & Lazaro Rodriguez‐Ariza & I.M Garcia‐Sanchez, 2013. "The Role of the Board in the Dissemination of Integrated Corporate Social Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 219-233, July.
    2. Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
    3. repec:ers:journl:v:special_issue:y:2018:i:1:p:63-71 is not listed on IDEAS
    4. Elvir M. Akhmetshin & Sergey I. Kopylov & Svetlana V. Lobova & Natalya B. Panchenko & G. Kostyleva, 2018. "Specifics of the Fuel and Energy Complex Regulation: Seeking New Opportunities for Russian and International Aspects," International Journal of Energy Economics and Policy, Econjournals, vol. 8(4), pages 169-177.
    5. Anis Chariri & Indira Januarti, 2017. "Audit Committee Characteristics and Integrated Reporting:Empirical Study of Companies Listed on the Johannesburg Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 305-318.
    6. Elvir Munirovich Akhmetshin & Vladimir Lvovich Vasilev & Denis Sergeevich Mironov & Elena Ivanovna Zatsarinnaya & Marina Viktorovna Romanova & Alexei Valerievich Yumashev, 2018. "Internal Control System in Enterprise Management: Analysis and Interaction Matrices," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 728-740.
    7. repec:ers:journl:v:special_issue:y:2018:i:1:p:187-197 is not listed on IDEAS
    8. E.A. Osadchy & E.M. Akhmetshin & E.F. Amirova & T.N. Bochkareva & Yu.Yu. Gazizyanova & A.V. Yumashev, 2018. "Financial Statements of a Company as an Information Base for Decision-Making in a Transforming Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 339-350.
    9. Anna Alexandrowna Urasova & Pavel Alexandrovich Kuznetsov & Andrei Viktorovich Plotnikov, 2017. "Economic and Mathematical Model of Business Struggle with a Vertically Integrated Company in the Market," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 77-101.
    10. L.N. Usenko & I.N. Bogataya & N.V. Bukhov & T.B. Kuvaldina & A.V. Pavlyuk, 2018. "Formation of an Integrated Accounting and Analytical Management System for Value Analysis Purposes," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 63-71.
    11. Yu.A. Kolesnikov & A.V. Pavlyuk & Yu.N. Radachinsky & N.D. Rodionova, 2018. "Problems of Implementation of Public-Private Partnership in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 187-197.
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    Cited by:

    1. Natalia A. Prodanova & Natalia V. Savina & Zhanna Kevorkova & Lyudmila N. Korshunova & Nadezhda Bochkareva, 2019. "Organizational and methodological support of corporate self-assessment procedure as a basis for sustainable business development," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1136-1148, December.

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    More about this item

    Keywords

    Non-financial reporting; integrated corporate reporting; business model; reporting item; stakeholders; disclosure of capital use and conditions of added value creation.;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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