Value Conceptsand Value Creation Model in Integrated Reporting
https://doi.org/10.26794/2308-944X-2018-6-2-30-43
Abstract
This paper is devoted to the analysis of value concepts and theories that provided the basis for the integrated reporting development, their implementation, and disclosure in integrated reporting practice. It is widely accepted that traditional financial reporting no longer meets the needs of its users - the analysis of historical financial information is backwards-looking, the emphasis on financial capital is not any more relevant for every company due to the involvement of other capitals that more significantly contribute to the company’s success. Integrated reporting is meant to bridge this reporting gap. The paper also provides a high-level overview of current progress in integrated reporting adoption on the international level.
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Review
For citations:
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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