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DC Field | Value | Language |
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dc.contributor.author | Akhmetshin, E. M. | - |
dc.contributor.author | Prodanova, Natalya А. | - |
dc.contributor.author | Shevchenko, S. S. | - |
dc.contributor.author | Ratnikova, I. P. | - |
dc.contributor.author | Gazizyanova, Y. Y. | - |
dc.contributor.author | Zherelina, O. N. | - |
dc.date.accessioned | 2019-02-05T12:59:37Z | - |
dc.date.available | 2019-02-05T12:59:37Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Akhmetshin, E. M., Prodanova, N. A., Shevchenko, S. S., Ratnikova, I. P., Gazizyanova, Y. Y., & Zherelina, O. N. (2018). Current issues of corporate integrated reporting development in Russia. European Research Studies Journal, 21(Special issue 3), 142-153. | en_GB |
dc.identifier.issn | 11082976 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/39549 | - |
dc.description.abstract | The subject of the author's research is the genesis of integrated corporate reporting as an innovative model of business reporting. The article discusses the problems of theoretical and methodological nature associated with the process of forming integrated corporate reporting at the present stage. The authors studied the composition of integrated reporting for the main industry sectors, and it is concluded that it is practically no different from reporting in the field of sustainable development. As a research tool for processing and systematizing information, the methods of classification, grouping, comparative analysis, synthesis, aggregation, comparison of alternatives are used. One of the reasons for the current situation, according to the authors, is the lack of appropriate methodological and accounting and analytical support for the preparation of corporate integrated reporting that meets modern requirements and high quality standards of the generated reports, which, according to the authors, should be based on the idea of disclosing the use of capital and conditions of added value creation. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | University of Piraeus. International Strategic Management Association | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Economic development -- Russia | en_GB |
dc.subject | Sustainable development -- Russia | en_GB |
dc.subject | Sustainable development reporting -- Russia | en_GB |
dc.subject | Social responsibility of business -- Russia | en_GB |
dc.title | Current issues of corporate integrated reporting development in Russia | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | European Research Studies Journal | en_GB |
Appears in Collections: | European Research Studies Journal, Volume 21, Special Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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Current Issues of Corporate Integrated Reporting Development in Russia.pdf | 307.17 kB | Adobe PDF | View/Open |
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