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.
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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
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