Integrated Corporate Reporting as An Innovative Business Reporting Model
Natalia Alekseevna Prodanova1, Nataliya Stepanovna Plaskova2, Nadezhda Gennadievna Bochkareva3, Irina Aleksandrovna Babalykova4, Yuliya Yunusovna Gazizyanova5, Olga Nikolaevna Zherelina6
1Natalia Alekseevna Prodanova, Plekhanov Russian University of Economics, Moscow, Russian Federation.
2Nataliya Stepanovna Plaskova, Plekhanov Russian University of Economics, Moscow, Russian Federation.
3Nadezhda Gennadievna Bochkareva, Plekhanov Russian University of Economics, Moscow, Russian Federation.
4Irina Aleksandrovna Babalykova, Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russian Federation.
5Yuliya Yunusovna Gazizyanova, Samara State Agrarian University, Samara, Russian Federation.
6Olga Nikolaevna Zherelina, Moscow State Institute of International Relations (MGIMO), Moscow, Russian Federation.
Manuscript received on 18 June 2019 | Revised Manuscript received on 25 June 2019 | Manuscript published on 30 June 2019 | PP: 2075-2078 | Volume-8 Issue-5, June 2019 | Retrieval Number: E7514068519/19©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: The subject of the research is the genesis of Integrated corporate reporting as an innovative Business Reporting model. The article deals with theoretical and methodic problems of forming integrated corporate reporting process at modern time. Conception of making and preparation of integrated corporate reporting based on information reflected full life cycle of company (creation, functioning, and perspective future) is introduced by authors. In the authors’ opinion this approach provides business model of business unit by cooperation of basic involved to business capitals (financial, production, human, intellectual social, natural) implementation. Drafted proposal can be used in process of analysis and valuing of valuables creating chain, business strategy, scenarios of development construction, valuing of economic value added creating prospect.
Keywords: Business Model, Capital, Conception, Integrated Corporate Model, Non-Financial Reporting.
Scope of the Article: Industrial, Financial and Scientific Applications of All Kind