Integrated reporting as a new level of development of corporate reporting

Автор: Roshchektayeva Ulyana Yurevna

Журнал: Научный вестник Южного института менеджмента @vestnik-uim

Рубрика: Финансы и учет

Статья в выпуске: 1 (13), 2016 года.

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The relevance of this study due to the growing global interest in integrated reporting, it can be regarded as a fundamentally new level of corporate reporting. In work the attention is focused on the fact that in the process of value creation of a product involves not only material goods but also intangible assets, which come to the fore (for example, a company’s reputation, brand, products, transparency, accountability and confidence of the stakeholders in its quality and integrity). Defined the conceptual framework of integrated reporting: objectives, tasks, conditions for successful implementation. The basic principles of integrated reporting.

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Corporate reporting, integrated reporting, integrated reporting council

Короткий адрес: https://sciup.org/14338859

IDR: 14338859

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