DEVELOPMENT OF INTEGRATED REPORTING USING THE EXAMPLE OF CORPORATE REPORTING OF OIL AND GAS COMPANIES IN THE SAMARA REGION
The purpose of this study is to identify the problems of transition to integrated corporate re-porting in the modern Russian economic conditions and the development of a mechanism for their solution. Based on the review of different approaches to the definition of integrated report-ing, the authors’ approach to the establishment of the relationship between different types of public reporting and the interpretation of the concept of "integrated reporting" is formed. Based on the results of the analysis of the structure, co-holding and transparency dynamics of the larg-est Russian corporations’ reporting, whose branches and subsidiaries operate in the Samara re-gion, the main problems encountered by interested users in reporting of Russian business struc-tures are revealed. A complex of measures is proposed that will allow more effective develop-ment of the concept of integrated reporting in the Russian economic conditions.
Keywords: corporate reporting, integrated reporting, public reporting, transparency, quality of reporting, non-financial reporting, business model, social responsibility of business.
Highlights:
the essence and place of integrated reporting in the system of public reporting of domestic organizations are determined;
the main drawbacks hindering the formation of transparent reporting of Russian economic entities are identified;
the measures promoting more effective development of the concept of integrated reporting are offered.
Victoria V. Kozhuhova, chief accountant; Tatyana A. Korneeva, Doctor of Economics, Professor, Samara State University of Economics.