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ON THE INFORMATION AND ANALYTICAL TOOLS OF INTEGRATED REPORTING TO ENSURE THE COMPANYВ’S ECONOMIC SECURITY

I. Kurochkina, I. Kuzmina-Merlino, E. Shuvalova, L. Mamatova, I. Novozhilova

First published: 2019https://doi.org/10.5593/SWS.ISCSS.2019.1/S03.053View metrics

Abstract

Economic security is largely determined by the quality of the integrated reporting's assessment. The article is devoted to the research of the adaptation of authorial analyzing methods the impact of capitals state changes and stakeholders' economic behavior on the change in the companyВ’s created value to ensure the economic security. The study is based on the value maximization concept of the firm, which is created when interacting with stakeholders by accumulating and transforming their resources. The paper proposes the estimation methods of created value based on the intrinsic (internal) companyВ’s value, the proposed integrated index of capital value change and the integrated index overall impact by the stakeholders on the companyВ’s created value. Their information and analytical capabilities in making strategic management decisions in the field of economic security are defined. It provides a comprehensive quantitative assessment of the change to company's created value, determine the contribution of changes of each type of capital and the stakeholders' influence level on the growth of company value, identify the determining factors of growth by certain types of capital and stakeholder groups, that will increase the economic security of the company. The methodology of the research bases on a comprehensive approach to knowledge and methods of comparison, modeling, and construction of integral indicators. It is concluded based on the study of Russian and foreign integrated reports that it is possible to create a single information space by disclosing information on private indicators necessary for calculating the proposed integrated indexes. This format of information submission contributes to the adaptation of the accounting and analytical system to meeting the requirements of the company's stakeholders and society as a whole, and to increase the economic security level of the firm.

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Publication details

Title
ON THE INFORMATION AND ANALYTICAL TOOLS OF INTEGRATED REPORTING TO ENSURE THE COMPANYВ’S ECONOMIC SECURITY
Authors
I. Kurochkina, I. Kuzmina-Merlino, E. Shuvalova, L. Mamatova, I. Novozhilova
Proceedings
6th SWS International Scientific Conference on Social Sciences ISCSS 2019
Publisher
STEF92 Technology
Year
2019
Pages
401-408
SWS Citekey
Kurochkina20193401408
ISSN
2682-9959
ISBN
978-619-7408-91-1
Language
en
Publication type
Proceedings Paper
Keywords
integrated reportingeconomic securityintegrated indexcapitalstakeholders
References8

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