Integrated reporting of enterprises as an element of sustainable development of society

Abstract

Options for using integrated reporting are proposed. The effect that ensures the implementation of integrated reporting at an enterprise is manifested in: I. For the society: improvement of the ecological, social and economic component at the cost of more responsible management of business organization; increasing information limpidity; reduction of corruption; creating a positive investment climate. II For organization: 1) that is provided by interaction with the external environment: improvement of competitiveness; attraction of financial capital on more favorable conditions for the enterprise; increasing the market value of capital, by improving business reputation. 2) provided by the internal environment: the development of the model of enterprise taking into account risks and opportunities; improvement of management efficiency; increasing the effectiveness of internal control and economic information; improvement of corporate structure.