Павелко, О. В. та Гарапко, Н. І. та Pavelko, O. V. та Нarapko, N. I. (2021) ІНТЕГРОВАНА ЗВІТНІСТЬ ПІДПРИЄМСТВ ЯК КЛЮЧОВЕ ДЖЕРЕЛО ІНФОРМАЦІЇ ДЛЯ СТЕЙКХОЛДЕРІВ. Вісник Національного університету водного господарства та природокористування (1(93)). с. 138-155.

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Анотація

статті досліджено сутність інтегрованої звітності та виокремлено етапи її еволюції. Наведено характеристику кожного з етапів виникнення та розвитку інтегрованої звітності. Ідентифіковано переваги складання та подання інтегрованої звітності з позиції господарюючих суб’єктів та суспільства. Розглянуто основні відмінності між фінансовою та інтегрованою звітністю. Висвітлено рекомендовані напрями, в розрізі яких слід складати звіт про управління. Окреслено склад інтегрованої звітності, що пропонується до використання вітчизняними науковцями. Розглянуто кількісне формування інтегрованої звітності підприємствами в розрізі окремих країн світу.

Title in English

INTEGRATED ENTERPRISE REPORTING AS A KEY SOURCE OF INFORMATION FOR STAKEHOLDERS

English abstract

The essence of integrated reporting is investigated and the stages of its evolution are highlighted. The characteristics of each of the three stages of emergence and development of integrated reporting are given. The advantages of compiling and submitting integrated reporting from the standpoint of business entities and society are identified. It is established that from the standpoint of society the main advantages of the formation of integrated reporting is to increase information about the activities of enterprises and the creation of social capital. Among the shortcomings are legal risks. The main differences between financial and integrated reporting are considered according to such criteria as: object of study; structure; time orientation; disclosure of information; possibility of adaptation; approach. The recommended directions in the context of which the management report should be made are highlighted, in particular, such as: organizational structure and description of the enterprise activity; performance results; liquidity and liabilities; environmental aspects; social aspects and personnel policy; risks; research and innovation; financial investments; development prospects; corporative management. The composition of integrated reporting proposed for use by domestic scientists is outlined. It is determined that the majority of authors support positions in the part of the information provided in the International Standard on Integrated Reporting. It was found that the key aspect is the reflection in the integrated reporting of information illustrating the state and prospects of development of objects. Quantitative formation of integrated reporting by enterprises in the context of individual countries is considered. It is determined that the largest number of integrated reports from the studied sample of enterprises are USA enterprises, the smallest – Ukrainian businesses. The study of the process of formation of integrated reporting by enterprises of different countries of the world gives grounds for conclusions that integrated reporting is formed by: large enterprises (57,38%); medium enterprises (23,38%); small enterprises (19,24%). The results of the study of integrated reporting of the 44 largest construction companies in Australia are analyzed. In terms of financial results, revenues and expenses, construction companies in the integrated reporting are invited to provide information (in dynamics) on revenues, expenses and financial results by activities, types of buildings, structures, work performed and services provided, actors, nature of construction, as well as to cover the order of profit distribution.

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