Development of the methodology for forming integrated reporting in the oil and gas complex

The article is devoted to the issues of improving the methodology for the formation of integrated reporting in organizations of the oil and gas complex. The expediency of assessing the maturity level of corporate reporting formation depending on the integration of financial and non-financial information in it is substantiated. The principles of integrated thinking are investigated, the problems that organizations face when using integrated thinking are summarized and ways to solve them are outlined. The formation of a Roadmap for the introduction and subsequent use of integrated thinking is proposed, reflecting 5 main stages involving: 1) evaluation; 2) planning; 3) involvement; 4) implementation and monitoring of results; 5) analysis and development of measures to improve the process of using integrated thinking.