Integrated Reporting in the Conditions of Sustainable Development: Institutionalization Through Standardization
Integrated Reporting in the Conditions of Sustainable Development: Institutionalization Through Standardization

Summary/Abstract: The purpose of the present research is to determine the advantages and disadvantages of integrated reporting in the context of disclosures of company intangible assets. A comprehensive approach to management envisages incorporation of the influence of intangible factors into the process of creation of the company’s value. In spite of the growing role of intangible assets (especially in the course of introduction and further implementation of sustainable development principles), financial reporting does not provide complete disclosure of information about such resources. Thus, identification of the place of intangible assets within the integrated reporting structure requires detailed studying. The research is based on the requirements of the fundamental documents of the UN, International Integrated Reporting Council (IIRC), International Accounting Standards Board (IASB), and on empirical data obtained in the process of analysis of reporting for Ukrainian companies as well.

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