Концепции и модель создания стоимости в интегрированной отчетности
Аннотация
В данной статье анализируются концепции и теории создания стоимости, которые легли в основу процесса развития интегрированной отчетности, а также их реализация на практике и раскрытие в интегрированной отчетности. В настоящее время широко признано, что традиционная финансовая отчетность больше не отвечает потребностям ее пользователей - анализ исторической финансовой информации носит ретроспективный характер, акцентирование финансового капитала в отчетности больше не значимо для всех компаний, поскольку успех зачастую зависит в большей степени от вовлечения других видов капитала. Интегрированная отчетность призвана ликвидировать данный разрыв. В статье также приводится общая оценка текущего прогресса в отношении распространения и практического применения стандартов интегрированной отчетности в мире.
Список литературы
1. Clarkson, M. B. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. The Academy of Management Review, 20(1), 92-117. Retrieved from https://www.jstor.org/stable/258888?seq=15#page_scan_tab_contents
2. Coca-Cola Hellenic Bottling Company. (2015). Integrated Annual Report 2015. Retrieved from http://examples.integratedreporting.org/fragment/572
3. Efimova, O. V. (2017). Public Non-Financial Reporting in Russia: Problems and Prospects of Development. In Materials of XII International Scientific Conference “Accounting, Analysis and Audit: History, Present, and Prospects of Development” (pp. 25-30). Retrieved from https://elibrary.ru/download/elibrary_32465118_10104043.pdf
4. Epstein-Reeves, J. (2012). What is ‘Creating Shared Value’? Retrieved from https://www.forbes.com/sites/csr/2012/06/04/what-is-creating-shared-value/#5d18dc602bf1
5. Freeman, R. E. (2010). Strategic Management: A Stakeholder Approach. New York, NY: Cambridge University Press
6. Haller, A. (2016). Value Creation: A Core Concept of Integrated Reporting. In C. Mio (Ed.), Integrated Reporting: A New Accounting Disclosure (pp. 37-59). London: Palgrave Macmillan
7. International Organization for Standardization. (2010). ISO 26000 - Guidance on Social Responsibility. Retrieved from http://www.cnis.gov.cn/wzgg/201405/P020140512224950899020.pdf
8. KPMG. (2017). Survey of Corporate Responsibility Reporting 2017: The Road Ahead. Retrieved from https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf
9. KPMG. (2015). Survey of Corporate Responsibility Reporting 2015: Currents of Change. Retrieved from https://assets.kpmg.com/content/dam/kpmg/pdf/2016/02/kpmg-international-survey-of-corporate-responsibility-reporting-2015.pdf
10. Kramer, M. (2014). Creating shared value through stakeholder engagement. - Delivering tomorrow: Dialog on future trends. Retrieved from https://delivering-tomorrow.com/creating-shared-value-through-stakeholder-engagement/
11. Marks & Spencer Group Plc. (2017). Annual Report and Financial Statements 2017. Retrieved from http://examples.integratedreporting.org/fragment/683
12. Owen, G. (2013). Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum. Accounting Education, 22(4), 340-356. Retrieved from https://www.tandfonline.com/doi/pdf/10.1080/09639284.2013.817798?needAccess=true
13. Porter, M. E., Kramer, M. R. (2011). Creating Shared Value. Harvard Business Review, 1-2 (January - February 2011), 62-77. Retrieved from https://hbr.org/2011/01/the-big-idea-creating-shared-value
14. Roberts, L. G. (2017, July). Integrated Reporting: The South African Experience. The CPA Journal. Retrieved from https://www.cpajournal.com/2017/07/28/integrated-reporting-south-african-experience/
15. The International Integrated Reporting Council (IIRC). (2013). Business Model. Background Paper for <IR>. Retrieved from https://integratedreporting.org/wp-content/uploads/2013/03/Business_Model.pdf
16. The International Integrated Reporting Council (IIRC). (2013). Capitals. Background Paper for <IR>. Retrieved from http://integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf
17. The International Integrated Reporting Council (the IIRC). (2013). The International Integrated Reporting Framework. Retrieved from http://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf
18. The Russian Union of Industrialists and Entrepreneurs (the RSPP). (2018). The register of non-financial reporting of Russian companies. Retrieved from http://www.rspp.ru/simplepage/475
19. Usenko, L., Zenkina, I. (2016). Modern Trends and Issues of Corporate Reporting Data Disclosure on Organization Activities. Mediterranean Journal of Social Science, 7(3), 212-220. Retrieved from http://www.mcser.org/journal/index.php/mjss/issue/view/204
20. Vargova, M. M. (2013). Sustainability and Business at a Crossroads: The Idea of Positive Investments in Creating Shared Value. In P. Taticchi, P. Carbone, V. Albino (Eds.), Corporate Sustainability (pp. 89-103). Heidelberg, Germany: Springer-Verlag
Рецензия
Для цитирования:
Шевелева Э. Концепции и модель создания стоимости в интегрированной отчетности. Review of Business and Economics Studies. 2018;6(2):30-43. https://doi.org/10.26794/2308-944X-2018-6-2-30-43
For citation:
Sheveleva E. Value Conceptsand Value Creation Model in Integrated Reporting. Review of Business and Economics Studies. 2018;6(2):30-43. (In Russ.) https://doi.org/10.26794/2308-944X-2018-6-2-30-43
Просмотров: 650
Послать статью по эл. почте 