The concept and genesis of integrated reporting in the triad "state - society - business"

Abstract

The article summarizes the research results of the authors of this article, other domestic and foreign scientists and practitioners who have devoted their work to the formation of corporate non-financial reporting, the study of the causes of the emergence and development of integrated reporting, as well as its main functions, including information-analytical, coordinating, regulatory functions and goal-setting functions. The stages of formation and development of integrated reporting are structured and their key events are commented on. The influence of the theory of rational expectations, institutional theory, market value theory, theory of organizational behavior, the concept of dynamic abilities on the development of integrated reporting is evaluated. The author substantiates the fact that the development of the theory of corporate governance based on the ideology of successful development, integration of the interests of companies with national socio-economic interests, requires modernization of the methodology of integrated corporate reporting, combining financial and non-financial reports (and indicators characterizing them) into a single model, which will increase the degree of openness and accountability of the company, the quality of external, internal audit and the effectiveness of its activities. According to the authors, the unified concept of corporate integrated reporting should be structured around the strategic objectives of the company, its business model and corporate governance model, focused on improving the quality of interaction with stakeholders, achieving sustainable success and transition to sustainable investment. Special attention is paid to the domestic Concept of development of public non-financial reporting and evaluation of its Implementation Plan.

Mechanisms for the implementation of the strategy for the development of rural areas

“…A review of practices for implementing issues of local importance in terms of current activities (working with appeals, discussing a strategy, etc.) and project implementation is usually aimed at identifying the most effective tools for implementing issues of local importance and developing abstract recommendations for implementing the mechanism used in other territories without taking into account the specifics, that is, a certain universe that needs to be adapted to the legal field, traditions, financial features with further scaling [3][4][5][6]. In this article, we set the task of identifying, based on the analysis of best practices, to identify the features of projects that have been implemented in various rural areas, to determine the conditions that ensured the high efficiency of the implemented projects, to form a list of factors that may further determine the development of the territory as a whole, have intersectoral positive impact, determine the effectiveness of the mechanism for managing strategies for the development of rural areas and its individual components (programs and projects) [7,8].…”

Tax control as a tool to curb the shadow economy

“…В работе Н. В. Фадейкиной и ее партнеров большое внимание уделено сущности понятия «теневая экономика» и характеристике применяемых в международных стандартах, зарубежных и отечественных энциклопедиях, в теории, нормативно-правовом обеспечении и практике классификационных групп (сегментов) теневой экономики, осуществлена оценка возможностей статистического учета и роста масштабов теневой (ненаблюдаемой) экономики, оказывающих (в том числе) влияние на недополучение доходов (в основном, налоговых доходов) всех видов бюджетов (федерального, субфедеральных (региональных) и местных) [1].…”

Development of non-financial reporting system as a business efficiency improving tool

“…В целях увеличения информационной прозрачности и открытости данных о влиянии результатов деятельности российских организаций на общественное развитие, укрепление репутации и увеличения доверия к деловой активности как внутри страны, так и за ее пределами, возникла необходимость отражения информации, характеризующей не только финансовые сведения компании, но и экономические, экологические и социальные показатели деятельности в области устойчивого развития. Совокупность сведений, отражающих информацию об экологическом положении организации, ее социальной ответственности и устойчивом развитии, определяющих стратегическую направленность и ориентацию на создание стоимости в краткосрочном, среднесрочном и долгосрочном периодах, нашли отражение в нефинансовой отчетности [1].…”