GENESIS OF INTEGRATED SUSTAINABILITY REPORTING
Abstract
The main purpose of the research is to deepen the theoretical foundations of integrated reporting, taking into account the genesis of integrated sustainability reporting. During scientific research, general philosophical, general scientific and special scientific methods were used: methods of analysis, comparison, grouping - to consider the main scientific approaches to the genesis of integrated reporting; dialectical method - to determine the main stages of the development of integrated reporting; the method of scientific abstraction - for forming conclusions, etc. The article analyzes and systematizes the main scientific approaches to the genesis of integrated reporting. Scientific researches of the genesis of integrated reporting are proposed to be divided into two groups: the first group of scientists focuses on the periodization of the development of integrated reporting; the second group of scientists considers integrated reporting as one of the stages of the development of corporate reporting. Analysis and generalization of scientific approaches to the genesis of integrated reporting allow us to better understand the patterns of development of corporate and integrated reporting. Corporate reporting repeatedly underwent a process of transformation, in particular, when there were institutional requests for the disclosure of additional information related to environmental, social and governance issues. The periodization of the development of integrated reporting is proposed, taking into account a new stage – the transformation, which began in 2022, is characterized by the integration of the principles and structure of the integrated reporting system into the projects and standards of the IFRS Foundation. The consolidation of the Value Reporting Foundation into the IFRS Foundation creates prerequisites for unification based on integrated reporting of financial reporting and sustainability reporting. During the post-war reconstruction of Ukraine, it is necessary to take into account the ways of development of corporate sustainability reporting.
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