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ISSN: 2524-0714

Please use this identifier to cite or link to this item: http://elar.tsatu.edu.ua/handle/123456789/11160
Title: Integrated reporting as a tool of creating a company value
Authors: Sokil, Oleh
Сокіл, Олег Григорійович
Сокол, Олег Григорьевич
Keywords: Integrated reporting;accounting and management reports;non-financial reporting;International Integrated Reporting Framework (IIRF)
Issue Date: 2020
Publisher: National Aviation University
Series/Report no.: Topical problems of accounting and audit in todey: materials of the International scientific-practical conference;P. 214-215
Abstract: Integrated reporting is a conglomerate of accounting and management reports that reflect the ability of an enterprise to generate value, is provided to external users for decision-making. The influence of the company on its internal and external environment is understood through the value created for each stakeholder. This leads to several dimensions that need to be considered when publishing the results of annual reporting. Thus, value creation is associated with various types of productivity that target different categories of stakeholders. Non-financial reporting helps enterprises improve relationships with their stakeholders. Some of the reasons that encourage enterprises to report sustainability indicators in their reports are the need to comply with the law, to promote their achievements in this area to meet the expectations of stakeholders, and to avoid the risk of losing theirь reputation.
URI: http://elar.tsatu.edu.ua/handle/123456789/11160
Appears in Collections:кафедра Облік і оподаткування

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