CONCEPTUAL BASES OF FORMATION INTEGRATED REPORTING

The purpose of the study is the formation of conceptual aspects of this promising reporting model.
Research methodology. The study used a wide methodological toolkit of economic science. In particular, methods of normative and system analysis and scenario building.
Originality /value of research. The article discusses the current understanding of integrated reporting and substantiates the need for its compilation by organizations. The needs of stakeholders in the transparency of the organization's results allow us to consider integrated reporting as a priority form of corporate reporting. Integrated reporting is a tool that ensures effective interaction of organizations with financial markets and a wide range of stakeholders. The goals and objectives of integrated reporting are considered as a multidimensional measuring approach to controlling the creation of values, the problems of forming integrated reporting, the basic principles and components of integrated reporting are identified as integral elements of the corporate reporting model.
Research results. As a result, the concept of “integrated reporting” is clarified, a characteristic of comparing financial and integrated reporting, their advantages and disadvantages are obtained, the basic principles and components of integrated reporting are identified as integral elements of the corporate reporting model.

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