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QUANTITATIVE ASSESSMENT QUALITY OF THE INTEGRATED REPORTING
Abstract
Integrated reporting is a modern form of self-presentation of a company's strategy to all interested parties. This is not a mix of financial and non-financial reporting (sustainability report, social or environmental report). Financial and non-financial instruments of sustainable development can prevent the negative impact of any objective or subjective factors, develop and successfully implement measures that ensure the economic and social security of business. In modern conditions, the implementation of the principle of openness increasingly affects the behavior and development of a company, which is associated with their desire to increase their level of attractiveness for qualitatively diverse categories of interested legal entities or individuals. Such as: consumers of goods (works, services), competitors in the market, investors, business partners, tax authorities, regional governments, local residents, young professionals looking for a job and other people. In this regard, every year organizations try to improve the quality of the integrated reporting published by them, which allows imagining the achieved and potential competitiveness, to show high financial results, social security and environmental safety. The purpose of the study is to assess the quality of integrated reporting. To achieve this goal, we set the following tasks: - develop a method for assessing the quality of integrated reporting. - analyze the reporting of organizations and get a quantitative assessment of integrated reporting by organizations that submitted reports on the website of the Russian Union of Industrialists and Entrepreneurs. In the process of work, a set of methods of economic and statistical analysis, methods of information synthesis and analysis, as well as a retrospective method of research were applied. The informational basis of the research is the official site of the Russian Union of Industrialists and Entrepreneurs. The results obtained allowed us to determine the reserves for improving the quality of integrated reporting by Russian organizations.
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