Fundamental Approaches for the Formation  of Integrated Corporate Reporting

Prodanova, Natalia Aлексеевна; Davydova, A.S.; Sotnikova, Lyudmila; Шевченко, С. С.; Bochkareva, Nadezhda; Polyanskaya, T.A.

doi:10.35808/ijeba/326

Cited by 7 publications

(1 citation statement)

References 31 publications

(31 reference statements)

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“…Robotization, digitalization, big data, artificial intelligence are examples of technologies that are rapidly changing the modern world [26][27][28][29][30][31][32] The need to make a technological breakthrough and achieve Russia's global leadership in technology markets requires stimulating not only the supply of technological innovations but also the demand for them. To develop and support promising markets and technologies in Russia, the authorities launched the National Technology Initiative (NTI) and Digital Economy (CE) programs.…”

Section: Discussionmentioning

confidence: 99%

The Role of the State in Creating an Innovative Economy

Vakhrushev*,

Tretyak,

Zhukovsky

et al. 2019

IJITEE

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Creating and ensuring sustainable development is impossible without active innovation in all areas of social production. Today, our country has achieved high and even record-breaking indicators in certain industries. All this happens, including through innovation. Technological competition is a key factor in the global competition between the States. However, technological pessimism remains the prevailing sentiment among groups of domestic experts. It is aggravated by the sanctions policy of Western countries and the risks of further isolation. Thus, further breakthrough development of the Russian economy is possible only with comprehensive support from the state and a systematic orientation towards the creation of an innovative economy

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Section: Discussionmentioning

confidence: 99%

The Role of the State in Creating an Innovative Economy

Vakhrushev*,

Tretyak,

Zhukovsky

et al. 2019

IJITEE

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Organizing the transition to integrated reporting

Malinovskaya

2022

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Subject. This article discusses the organizational aspects of the transition to integrated reporting that organizations need to take into account when implementing this prospective corporate reporting model. Objectives. The article aims to reveal the content of the main stages of development of the plan for the transition to integrated reporting, set out in the Guide of the Value Reporting Foundation, a new global nonprofit organization promoting the concept of integrated reporting and industry-specific sustainability accounting standards, formed as a result of the merger of the International Integrated Reporting Council and the Sustainability Accounting Standards Board. Methods. The research is based on analysis, synthesis, comparison, generalization, and abstraction. Results. The article reveals the content of the main stages of the transition to integrated reporting formation, considers a typical roadmap for the transition to integrated reporting, which can become the basis for organizations to develop an individual plan for the transition to this promising model of corporate reporting, taking into account their unique circumstances. Conclusions. The guide proposed by the Value Reporting Foundation for the transition to integrated reporting is aimed at providing methodological assistance to compilers of a new type of corporate reporting. It summarizes the practical experience of organizations that have implemented the integrated reporting model. It was found that the Value Reporting Foundation's algorithm for the transition to integrated reporting does not contain fundamental innovations in comparison with the proposals previously formulated by Russian scientists. The value of the reviewed guide is that it is presented by the standard-setter of the integrated reporting concept, and it causes greater trust of users, especially those ones who prefer to follow the guidance documents.

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Analyzing International Non-Financial Reporting Standards: Principal trends and applicability in aviation

Gutman¹,

Nochevkina²

2021

NIPS

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Subject. The article focuses on the current trends in the development of non-financial reporting in the Russian Federation and worldwide. Objectives. We analyze international non-financial reporting standards on sustainable development, and provide our recommendations on the improvement of integrated reporting of the company operating in the Russian aviation industry – Aeroflot Russian Airlines. Methods. The study draws upon general methods, such as the analysis, synthesis, analogy, deduction and induction. Results. Having examined development trends in non-financial reporting and reporting standards, sustainable development reports of foreign aviation leaders, and drawbacks, we suggested how the integrated report of Aeroflot should be improved. Conclusions. In the current circumstances, businesses try to disclose predominantly positive aspects of their sustainable development activities in order to create the positive publicity. As the analysis of the Russian aviation giant’s reports show, the company provides incomplete information and misses the external approval procedure. Sourced from the analyzable standards and foreign companies’ practices, the proposed indicators will help make reporting more unbiased.

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Fundamental Approaches for the Formation of Integrated Corporate Reporting

Cited by 7 publications

References 31 publications

The Role of the State in Creating an Innovative Economy

The Role of the State in Creating an Innovative Economy

Organizing the transition to integrated reporting

Analyzing International Non-Financial Reporting Standards: Principal trends and applicability in aviation

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