Estimation of prospects of the coherent-integrated reporting and disclosure of non-financial information presented by agro-industrial holdings

The article reflects results of the research of the public reporting’s completeness presented by agro-industrial holdings of the Volgograd region, and disclosure of the accounting financial and non-financial information. The authors define the basic elements of the original conception of coherent-integrated reporting; evaluate the prospects of its introduction in the agricultural holdings; classify prerequisites for the development and implementation of the coherent-integrated reporting conception. The diagram of accounting information coherence of the public companies and approximate structure of the integrated reporting of agricultural holdings are developed in the paper.