SYSTEMATIZATION OF APPROACHES TO THE FORMAT AND INDICATORS OF INTEGRATED REPORTING FOR THE APPLICATION IN AUDIT
The article is devoted to the issue of information disclosure in integrated reporting, its elements and key indicators for audit performance.
It is defined that the current requirements for the information base of enterprise management are beyond the financial statements and require data on economic, social and environmental aspects of activity. Non-financial reporting will be an effective tool for domestic and foreign policy of enterprises, which will be the basis for the development and implementation of strategic business projects. The system of public corporate reporting is aimed at satisfying the diverse information requests of stakeholders.
It is proved that financial reporting is currently the most important component of public corporate reporting in representing the efficiency of companies. However, stakeholders cannot be satisfied with just a portion of information from financial statements. It is determined that integrated (corporate) reporting combines the main sections of financial, tax, statistical, internal, social reporting. The structure of such reporting will depend on the needs of the management system and business model. The issue of integrated reporting formation is actualized. The existing approaches to the format of integrated reporting, as well as a set of indicators that are part of it, are analyzed and systematized. It is proved that the basis of information support of integrated reporting should be accounting, which will increase the reliability of its data and the level of confidence and will provide reliable information about the activities of the enterprise in the audit process. Therefore, it is proposed to ensure consistency between the indicators of financial and non-financial reporting, it is necessary to provide methodological and organizational improvements for the collection, registration, processing and systematization of information on social and environmental objects of accounting, expressed in monetary units.
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