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Integrated Reporting in the Context of Information Support of Business Analysis

Author

Listed:
  • Oleksandr Sherstiuk

    ("Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine)

  • Tetiana Demianenko

    ("Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine)

Abstract

Business analysis is a complex mechanism that maximally satisfies the needs of the beneficiaries in obtaining realistic information about the prospects of the enterprise's functioning and its ability to achieve the set goals. The peculiarity of business analysis is that its methodology is tied to the need to evaluate the company's activities based not only on financial information but also on data characterizing environmental, social and other parameters of the constantly changing environment. The article aims to identify the content of the information in the integrated reporting used to achieve business analysis goals. It was found that the data of the integrated reporting is used during the execution of all the main activities of the business analysis. In the context of the implementation of relevant tasks, subjects of business analysis: carry out identification and assessment of the adequacy of enterprise tasks; determine and substantiate ways of solving activity tasks; ensure the selection and evaluation of resources necessary for solving tasks; identify the factors that influence and solve the enterprise tasks, and evaluate their impact; carry out a current assessment of the results of solving tasks. In this regard, it was proposed to disclose in integrated reporting data that enable subjects of business analysis to develop, substantiate and submit to stakeholders for the implementation of a proposal regarding the content of strategic, tactical and operational goals and algorithms for their achievement based on individual business operations, programs, business cases and portfolios. Considering the interests of stakeholders and executors, a business analyst based on information from integrated reporting has the opportunity to contribute to the optimization of management decisions, which will be reflected in the reduction of activity costs, the formation of alternative options for asset management, and the prioritization of the interests and expectations of interested parties.

Suggested Citation

  • Oleksandr Sherstiuk & Tetiana Demianenko, 2023. "Integrated Reporting in the Context of Information Support of Business Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-46, December.
    • Handle: RePEc:iaf:journl:y:2023:i:4:p:39-46
    DOI: 10.33146/2307-9878-2023-4(102)-39-46
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    References listed on IDEAS

    as
    1. Andreas Simon, 2014. "An analysis of persistence in analyst's relative forecast accuracy," Applied Financial Economics, Taylor & Francis Journals, vol. 24(2), pages 107-120, January.
    2. Hien Hoang & Soon-Yeow Phang, 2021. "How Does Combined Assurance Affect the Reliability of Integrated Reports and Investors’ Judgments?," European Accounting Review, Taylor & Francis Journals, vol. 30(1), pages 175-195, January.
    3. Guanming He & David Marginson & Xixi Dai, 2019. "Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?," Accounting and Business Research, Taylor & Francis Journals, vol. 49(7), pages 785-817, November.
    4. Abubakar Ahmed & Mutalib Anifowose & Suleiman Salami & Nuhu Abubakar, 2023. "Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity," Accounting in Europe, Taylor & Francis Journals, vol. 20(1), pages 120-138, January.
    5. Stefan F. Schantl, 2018. "Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 48(1), pages 62-76, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    business analysis; integrated reporting; stakeholders; enterprise activity; economic operations; program; business case;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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