Putting in Place a System of Integrated Reporting in Organizations
Liudmila Ivanovna Khoruzhy1, Tatyana Nikolaevna Gupalova2, Yuriy Nikolaevich Katkov3
1Liudmila Ivanovna Khoruzhy, Russian State Agrarian University – MAA named after K.A. Timiryazev, Moscow, Russia.
2Tatyana Nikolaevna Gupalova, Russian State Agrarian University – MAA named after K.A. Timiryazev, Moscow, Russia.
3Yuriy Nikolaevich Katkov, Russian State Agrarian University – MAA named after K.A. Timiryazev, Moscow, Russia.
Manuscript received on 05 May 2019 | Revised Manuscript received on 12 May 2019 | Manuscript published on 30 May 2019 | PP: 748-755 | Volume-8 Issue-7, May 2019 | Retrieval Number: G5633058719/19©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This paper formulates a set of theoretical aspects of putting in place a system of integrated reporting in present-day organizations within the agricultural sphere. The authors provide a rationale for the need to develop integrated reporting as a tool for better providing for the needs of present-day society, in conjunction with the principles of sustainable development. Special attention is devoted to issues related to defining the objectives for preparing integrated reports, identifying some of the key functions of integrated reporting, and identifying and classifying some of the key types of interested users of this type of reporting. The paper provides insight into and describes in detail the conceptual essence of integrated reporting.
Keyword: Integrated Reporting, Controllable Resources, Sustainable Development, Agriculture, Reporting-Analytical System.
Scope of the Article: Sustainable Structures