Проблеми і перспективи розвитку інтегрованої звітності для сталого розвитку
Problems and prospects of the development of integrated reporting for sustainable development

Summary/Abstract: Purpose. The purpose of this study is to identify problems and prospects for the development of integrated reporting, as well as to develop recommendations for its preparation and submission.Results. The article highlights the essence, purpose, tasks, guiding principles underlying the preparation and presentation of integrated reporting and its elements. An analysis of the number of submitted integrated reports in the world and in Ukraine was carried out. The main problems of submitting integrated reporting by domestic companies are revealed. The advantages and disadvantages of integrated reporting are considered, and the prospects for the development of integrated reporting are outlined. Recommendations on these issues are listed and substantiated in order to introduce into practice the preparation and publication of integrated reporting.Scientific novelty. The novelty of the obtained results consists in the development of scientific and practical provisions regarding the identification of prospects for the development of the domestic model of integrated reporting. In addition, the future development of integrated reporting should be aimed at the legislative establishment of the obligation to submit integrated reporting, the development of a single standard for the disclosure of financial and non-financial information taking into account national characteristics, as well as the forms of non-financial reporting in accordance with the requirements of international standards, ensuring the interaction of company divisions, developing strategic audit procedures and regulations for monitoring information of integrated reporting, compliance with the principles of social responsibility of the company.Practical value. The theoretical and methodological provisions of this study have been brought to practical recommendations for the implementation and preparation of integrated reporting for the sustainable development of companies. The obtained practical results can be used at enterprises of various fields of activity to achieve the goals of sustainable development.

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