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The development pathway and current trends of integrated reporting: International and Russian aspects

Vol. 22, Iss. 10, OCTOBER 2019

Received: 18 September 2019

Received in revised form: 30 September 2019

Accepted: 3 October 2019

Available online: 15 October 2019

Subject Heading: INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: C81, D01, M40

Pages: 1088–1110

https://doi.org/10.24891/ia.22.10.1088

Zenkina I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation
zenkina_iv@mail.ru

ORCID id: not available

Subject This article deals with the issues of global promotion of integrated reporting as an advanced approach to corporate reporting.
Objectives The article aims to examine the process of introducing integrated reporting into foreign and Russian corporate governance practices from the origins to the present, and highlight integrated reporting current trends and problems, and prospects for its further development.
Methods The study draws on analysis and synthesis, detailing and generalization, comparison, abstraction, analogy, and the historical, logical, and systems approaches.
Results The article shows the periodization of the development of integrated reporting worldwide. It highlights the role of integrated reporting in meeting the needs of stakeholders in information about the organization's activities, and the use and support for it around the world. The article also identifies certain problems holding back the promotion of integrated reporting in Russia, and assesses the prospects for its further development. It proposes a set of measures to develop and improve non-financial reporting, including the integrated one.
Conclusions The article notes that the high informativeness and usefulness for assessing the creation of value over time serve as causes to promote integrated reporting worldwide and introduce and implement it in Russian practice.

Keywords: integrated reporting, value creation, six forms of capital, business model, interaction, stakeholders

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