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The Integrated Reporting as a Source of Evaluation of Enterprise Performance
Karpushenko M. Y., Shakhverdyan D. S.

Karpushenko, Mariia Yu., and Shakhverdyan, Davyd S. (2019) “The Integrated Reporting as a Source of Evaluation of Enterprise Performance.” Business Inform 3:265–269.
https://doi.org/10.32983/2222-4459-2019-3-265-269

Section: Accounting and Auditing

UDC 657

Abstract:
The article is aimed at analyzing the integrated reporting, its purpose and role in the today’s society. The integrated reporting includes two components: financial and social. The importance of social and ecological priorities for leadership comes to the fore, as attention and efforts made to solving social problems give confidence that the business is reliable, sustainable, and attractive. Given the special focus of the integrated reporting, the interests of users and their information needs are considered. Features of international standards of the integrated reporting and the list of issues they cover are analyzed. Features of application of the integrated reporting in Ukraine are considered, in particular the report on management is detailed. The possibilities of expansion and concretization of the report on management are defined with regard to the purposes of users through professional dialogue between social responsibility specialists, financial directors, accountants and auditors within the limits of the business structure as such.

Keywords: integrated reporting, social reporting, report on management.

Fig.: 1. Tabl.: 2. Bibl.: 9.

Karpushenko Mariia Yu. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Accounting and Business Security, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Shakhverdyan Davyd S. – Postgraduate Student, Department of Financial and Economic Security, Accounting and Auditing, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

List of references in article

Andriushchenko, A. I., and Riabets, I. M. “Sotsialna vidpovidalnist: teoretyko-metodolohichnyi aspekt analizu“ [Social responsibility: theoretical and methodological aspect of analysis]. Visnyk Kharkivskoho natsionalnoho universytetu im. V. N. Karazina, vol. 23, no. 844 (2009): 133-135.
Bukovynska, M. P. “Korporatyvna sotsialna vidpovidalnist yak faktor rozvytku biznesu i suspilstva“ [Corporate social responsibility as a factor for business and society development]. Formuvannia rynkovykh vidnosyn v Ukraini, no. 5 (2016): 8-11.
Hilyorme, T. V., and Shachanina, Yu. K. “Korporatyvna sotsialna zvitnist yak dominanta informatsiinoho zabezpechennia upravlinnia pidpryiemstvom“ [Corporate Social Reporting as a Dominant of Information Management for Enterprise Management]. Ekonomika i suspilstvo, no. 2 (2016): 672-677.
Davydiuk, T. V. “Sotsialna zvitnist yak napriam informuvannia pro liudskyi kapital kompanii“ [Social reporting as a direction of informing about human capital of the company]. Problemy ta shliakhy dosiahnennia sotsio-ekoloho-ekonomichnoi bezpeky na mikro-, mezo- ta makrorivni. Lutsk: LuNTU, 2016. 62-65.
Kostyrko, R., and Lisnycha, T. “Intehrovana zvitnist - instrument zabezpechennia staloho rozvytku suspilstva“ [Integrated reporting - an instrument for sustainable development of society]. Menedzhment. Pidpryiemnytstvo. 2012. https://eme.ucoz.ua/publ/zbirniki/24_i_2012/kostirko_r_o_lisnicha_t_v_integrovana_zvitnist_instrument_zabezpechennja_stalogo_rozvitku_suspilstva/33-1-0-247
“Mezhdunarodnyy standart integrirovannoy otchetnosti“ [International Integrated Reporting Standard]. http://edu.inesnet.ru/wp-content/uploads/2014/05/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK.docx_en-US_ru-RU.pdf
Vorobei, V., and Zhurovska, I. Nefinansova zvitnist: instrument sotsialno vidpovidalnoho biznesu [Non-financial reporting: an instrument for socially responsible business]. Kyiv: FOP Kostiuchenko O. M., 2013.
Korol, S. “Nefinansova zvitnist pidpryiemstva“ [Non-financial reporting of the enterprise]. Visnyk KNTU, no. 6 (2011): 102-113.
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