Nesterenko O. Methodology and organization of the formation of integrated reporting

Object - process of the integrated reporting formation; the purpose is to develop theoretical, methodological and methodical provisions of the integrated reporting formation taking into account the growing stakeholders’ information needs and the lack of unified approaches to definition of its indicators; methods - general scientific and specific; results - scientific substantiation of theoretical and methodological postulates of the integrated reporting formation and development of practical recommendations on its indicators definition and disclosure; novelty - conceptual foundations of the integrated accounting policy formation, organizational and methodical aspects of the implementation of an innovative project on the integrated reporting formation, multidimensional model for intangible capital assessment and disclosure in integrated reporting, multifunctional model of natural capital description, the concept of structural and logical integration of accounting system with risk-management functions, clarification of the "integrated reporting" concept, hierarchical system of the integrated reporting principles, organizations technological release of integrated reporting, production capital classification scheme, conceptual framework for the integrated reporting verification, conceptual model of capital disposition in entity’s business model, classification of risks in the integrated accounting system