Розвиток методологічних основ формування інтегрованої звітності

Abstract

У статті проведений аналіз підходів до визначення поняття «інтегрована звітність». На основі статистичних даних досліджено ключові тенденції, пов'язані з розвитком нефінансової звітності. Визначено основні проблеми, з якими стикаються компанії при підготовці інтегрованої звітності. Запропонована концептуальна модель інтегрованої звітності, яка базується на єдності методологічних підходів до формування інтегрованої звітності: цільового, змістовного, процесуального і результативного. Обґрунтовані додаткові принципи формування інтегрованої звітності, серед яких синергізм, системність, постійне покращення, збалансованість. Визначені етапи формування інтегрованої звітності: методичний, організаційний, технічний. Запропоновані критерії результативності інтегрованої звітності. Ключові слова: нефінансова звітність, інтегрована звітність, концептуальна модель, принципи формування інтегрованої звітності, етапи формування, системний підхід, структура інтегрованої звітності, критерії.

The article substantiates that the complication of the institutional environment in which are operating the business entities all over the world, including in Ukraine, puts forward new requirements for reporting system. On the basis of statistical data the key trends related to the development of non-financial reporting have been studied. It has been established that the foreign professional organizations, audit firms and scientists have offered several reporting models aimed at improving the transparency of business units by disclosing not only financial but also a wide range of non-financial information. The main problems that the companies are faced with while preparing integrated reporting have been defined. It has been substantiated that integrated reporting is a new paradigm of accountability, which is holistic, strategic, adaptive, significant and relevant in different time dimensions. A conceptual model of integrated reporting that includes goals, objectives, additional and basic principles, the basic stages of formation, structure and performance of reporting, has been suggested. Such model is based on the unity of methodological approaches to the formation of integrated reporting: target, substantive, procedural and effective one. The methodological basis for the formation of an integrated reporting serves the system approach where integrated reporting is seen as a system: a coherent set of interrelated elements, interacting objects and relationships. An institutional design of the concept of integrated reporting formation has been presented. The basic principles of preparing integrated reporting have been thoroughly investigated while some additional ones have been offered, such as: synergy, systematic character, continuous improvement, balance. It has been proved that the approach based on the application of the principles when preparing integrated reporting is designed to achieve an appropriate balance between flexibility and requirements, taking into account the diversity of circumstances in which different companies function. The stages of integrated reporting formation have been identified, they are the following: methodical, organizational and technical ones. The structure of integrated reporting has been presented. The groups of performance indicators of integrated reporting have been proposed: motivational and value, scientific and informative, evaluative and productive groups. The necessity of the development of managerial and accounting paradigm towards finding fundamental methods of modification of accounting information into the relevant information in order to ensure the effectiveness of integrated reporting formation has been proved. The requirements for companies in transition to an integrated reporting format tshave been formed. Keywords: non-financial reporting, integrated reporting, conceptual model, the principles of creating an integrated reporting stages of the systematic approach, the structure of the integrated reporting criteria