Genezes of integrated reporting in the world
DOI:
https://doi.org/10.35774/visnyk2017.03.087Keywords:
integrated reporting, genesis, world, stages, analysis, dynamics.Abstract
The subject matter of the study is the development of integrated reporting in the world. The purpose of the research paper is to describe the development stages of integrated reporting and to examine the dynamics of its formation and introduction in the world over the period between 2012 and 2016.Historical and dialectical research methods are used for analyzing the development of integrated reporting in different countries of the world. Other research methods for studying the development of integrated reporting include analysis and synthesis, induction and deduction, abstraction, idealization and generalization. The research findings can serve as a basis for introducing integrated reporting in domestic corporations and for defining its economic essence. Applying integrated reporting primarily refers to corporate enterprises.
References
Bezverkhyi K. V. Intehrovana zvitnist pidpryiemstva: ekonomichna sutnist poniattia [Integrated reporting of enterprises: economic essence of the concept], Naukovyi visnyk NASOA - Scientific Bulletin of the National Academy of Statistics, Accounting and Auditing, No. 4 (51), pp. 43-58 [in Ukrainian],
Bezverkhyi K. V. Korystuvachi intehrovanoi zvitnosti pidpryiemstva [Users of integrated reporting of enterprises], Suchasni determinanty rozvytku biznes-protsesiv v Ukraini: materialy vystupiv Mizhnarodnoi naukovo-praktychnoi Internet-konferentsii (Kyiv, 24 travnia 2017 r.) - Current determinants of the development of business processes in Ukraine: conference abstracts of the International research and practice Internet-con¬ference (Kyiv, 24th May 2017), Kyiv: KNUTD, 2017, pp. 60-63 [in Ukrainian],
Riadska V. V. Audyt u rozvytku pidpryiemnytskoi diialnosti v Ukraini: dys. ... dokt. ekon. nauk: 08.00.09 “Bukhhalterskyi oblik, analiz ta audyt” [Audit in the development of entrepreneurship activities in Ukraine: Dissertation Manuscript for the Academic Degree of Doctor of Economic Sciences in the specialty 08.00.09 “Accounting, analysis and audit”]. Kyiv, 578 p. [in Ukrainian],
Kuzina R. V. Formuvannia systemy korporatyvnoi zvitnosti: teoriia, metodolohiia ta orhanizshchatsiia: dys. ... dokt. ekon. nauk: 08.00.09 “Bukhhalterskyi oblik, analiz ta audyt” [Formation of corporate reporting system: theory, methodology and organisation: Dissertation Manuscript for the Academic Degree of Doctor of Economic Sciences in the specialty 08.00.09 “Accounting, analysis and audit], Odesa, 2016, 591 p. [in Ukrainian],
Liakhovych H. I., Zaiats M. Ya. Kontseptsiia intehrovanoi zvitnosti: istorychni aspekty vynyknenniata problemy vprovadzhennia [Integrated Reporting Concept: Historical Aspects of Emergence and Implementation Issues], Naukovyi visnyk Khersonskoho derzhavnoho universytetu, Seriia “Ekonomichni nauky" - Scientific Bulletin of Kherson State University, Series “Economic Studies”, 2016, Issue 16, Part 2, pp. 141-147 [in Ukrainian],
Kamordzhanova N.A., KonopliannykT.M., S.A. Laiko S.A. і dr. Razvitie integrirovannoi sistemy ucheta і otchetnosti: metodologiia і praktika: monogr. [Development of an integrated accounting and reporting system: methodology and practice: monograph], Moscow: Prospekt, 2015, 187 p. [in Russian]
Malinovskaia N.V. Integrirovannaia otchetnost: teoriia, metodologiia і praktika: dis.... dokt. ekon. nauk: 08.00.12 “Bukhgaltersii uchet, statistika” [Integrated reporting: theory, methodology and practice: Dissertation Manuscript forthe Academic Degree of Doctor of Economic Sciences in the specialty 08.00.12 “Accounting, Statistics”]. Moscow, 2016, 381 p. [in Russian],
The International Framework, from https://integratedreporting.org/wp-content/up- loads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf [in English],
Mezhdunarodnyi standart [International Standard dntegrated Reporting>], from http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNA- TIONAL-IR-FRAMEWORK.docx_en-US_ru-RU.pdf [in Russian],
Bolshoi sovremennyi anglo-russkii, russko-angliiskii slovar [Unabridged modern En- glish-Russian and Russian-English Dictionary], Moscow: Tsitadel-treid: RYPOLklassik: Dom. XXI vek, 2009,1056 p. [in Russian],
The Conceptual Framework for Financial Reporting, from http://eifrs.ifrs.org/eifrs/ bnstandards/en/2016/conceptualframework.pdf [in English],
