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INTEGRATED REPORTING AS A TOOL FOR SUSTAINABLE DEVELOPMENT OF ORGANIZATIONS IN A REGION

Abstract

Defined  problems  caused  by the imperfection of the existing financial reports  of organizations. Identified trends in the preparation of public reports  at the international level. It includes the formation of a report  on sustainable development and integrated reporting. Integrated reporting application’s outlook  defined  for organizations at the regional  level. Suggested  algorithm  of the  forming  adaptive  model  Integrated reporting, which can be used by organizations in the region.

It is shown that the use of this model can lead to positive social and techno-economic effect due to the fact that the linkage integrated reporting organizations in a certain  area gives the most complete  picture  of the circulation  of capital and accrued  this site that can serve as a basis for economic decision-making and implementation regional development strategy, promote public-private partnerships, increased  investment activity.

About the Authors

V. V. Radionov
Novosibirsk State University of Economics and Management, Novosibirsk
Russian Federation
PhD  inEconomics,Head  ofDepartmentofManagement


E. S. Boronina
Novosibirsk State University of Economics and Management, Novosibirsk
Russian Federation
PhD  in Economics, Associate Professor, Department  of Management


References

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3. Проект международной структуры Интегрированного отчета. URL: http://ir.org. ru/biblioteka/materialy-msio.

4. Региональный инвестиционный Стандарт. URL: http://investstandart.ru/resources/uploads/about.pdf.

5. Руководство GRI по отчетности в области устойчивого развития G4. URL: http://portal-nko.ru/files/Document/250/Files/1/standart_gri.pdf.

6. Федеральный закон (проект) «О территориях опережающего социально-экономического развития и иных мерах государственной поддержки регионов Дальнего Востока». URL: http:// zspk.gov.ru/files/info/PFZ_o_TOR.pdf.


Review

For citations:


Radionov V.V., Boronina E.S. INTEGRATED REPORTING AS A TOOL FOR SUSTAINABLE DEVELOPMENT OF ORGANIZATIONS IN A REGION. Vestnik NSUEM. 2014;(4):137-143. (In Russ.)



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ISSN 2073-6495 (Print)