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Practical Implementation of the Strategic Focus and Future Orientation Principle in the Integrated Reporting of Ukrainian Corporate Enterprises

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  • Kostyantyn Bezverkhiy

    (Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine)

Abstract

One of the fundamental principles of the formation of the system of enterprise integrated reporting is the principle of strategic focus and future orientation. The purpose of the article is to analyze the scope of the implementation of the strategic focus and future orientation principle in the integrated reporting of Ukrainian corporate enterprises. The theoretical and methodological basis of the study is the dialectical method of scientific cognition and the systematic approach to the disclosure of the strategic focus and future orientation principle in the integrated reporting of Ukrainian corporate enterprises. The method of analysis is used to valuing the disclosing of the strategic focus and future orientation principle in the integrated reporting of Ukrainian enterprises in accordance with the requirements of the International Integrated Reporting Framework. The method of cognizing the object of research is based on systemic and synergetic approaches, according to which the implementation of the strategic focus and future orientation principle in the integrated reporting of Ukrainian enterprises is considered as inextricably linked with the provision of the preparation, compilation, filing and publication of integrated reporting. The scale of the implementation of the strategic focus and future orientation principle in the integrated reporting of Ukraine's largest energy holding DTEK, the National Joint-Stock Company Naftogaz of Ukraine, and the auditing company BDO Ukraine was estimated. Recommendations are given on ways to implement the strategic focus and future orientation principle in preparing, compiling, filing and publication of integrated reporting of Ukrainian corporate enterprises.

Suggested Citation

  • Kostyantyn Bezverkhiy, 2018. "Practical Implementation of the Strategic Focus and Future Orientation Principle in the Integrated Reporting of Ukrainian Corporate Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-20, March.
    • Handle: RePEc:iaf:journl:y:2018:i:1:p:13-20
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    References listed on IDEAS

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    More about this item

    Keywords

    strategic focus and future orientation principle; integrated reporting; corporate enterprises;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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