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Integrated reporting of banks as an indicator of their sustainable development: A structure and the content

Vol. 22, Iss. 1, JANUARY 2019

Received: 1 October 2018

Received in revised form: 10 December 2018

Accepted: 13 December 2018

Available online: 16 January 2019

Subject Heading: REGULATION AND STANDARDIZATION OF REPORTING

JEL Classification: М41, Q01

Pages: 98–120

https://doi.org/10.24891/ia.22.1.98

Kotova K.Yu. Perm State National Research University (PSU), Perm, Russian Federation
k.kotova@bk.ru

https://orcid.org/0000-0003-0505-7359

Pashchenko T.V. Perm State National Research University (PSU), Perm, Russian Federation
paschenko@econ.psu.ru

https://orcid.org/0000-0002-0524-8342

Subject This article analyzes the information about the activities of a business entity or group of companies presented in integrated reporting as an indicator of sustainable development. Annual reports of Russian banks are the objects of consideration.
Objectives The article aims to develop a structure and content of integrated reporting of Russian banks and recommendations for its preparation.
Methods For the study, we used the methods of systems analysis, synthesis, description, comparison, observation, and the case study method.
Results The article classifies the integrated reporting preconditions and reveals problems of integrated reporting presentation by the banking sector of the Russian Federation at the intrabank and external regulation levels. It also proposes a structure of integrated reporting of commercial banks as part of their activities business model and main indicators of development.
Relevance The results obtained can be used in the development of a methodology of integrated reporting of credit organizations, preparation of consolidated statements in the context of economy digitalization, research on the sustainable development economics of enterprises, accounting, creation of business models, performance indicators, and in the educational process.

Keywords: banking system, banks, management accounting, integrated reporting, standard

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