Prozorov D. Accounting and analytical support for formation of integrated reporting of enterprises

The dissertation is dedicated to the solution of actual scientific and practical task for development of theoretical, organizational and methodical foundations and design of scientific and practical recommendations on improvement of accounting and analytical support for formation of integrated reporting of enterprises in the context of improving their social responsibility and meeting needs of users. The essential characteristics of the concepts of «integrated reporting», «accounting and analytical support for integrated reporting» that are theoretical basis of development of methodical foundations of accounting and analytical support for formating integrated reporting are substantiated. The perspectives of development of integrated reporting of domestic agrarian enterprises in order to disclose accounting and analytical information about results of socially responsible activities and meeting informational requests of stakeholders are determined. The sequence of assessing the consistency of stakeholder interests, which is based on certain indicators that characterize their impact and interests for effectiveness of agricultural enterprises is disclosed. The organizational and methodical foundations of improving accounting and analytical support for the formation of integrated reporting taking into account the specifics of agricultural enterprises are substantiated, its directions, composition of functions, tasks in accordance with the functions are determined and it is described the subsystems within which financial and non-financial information on sustainable development in economic, social and environmental dimensions is formed. The classification of socially responsible expenses of the enterprise in the context of their grouping by objects of socially responsible expenses, directions and sources of covering expenses for the organization of object-by-object social accounting and formating indicators of social and integrated reporting is proposed. The features of the organization of social accounting of agricultural enterprises are disclosed and the model of the combined social accounting focused on objects by functions of management and spheres of socially responsible activity is offered. It is substantiated methodical and organizational foundations of accounting of social liabilities in the context of socially responsible activity of agricultural enterprises in the following areas: specification of objects by segments of accounting of social liabilities; classification of social liabilities on the basis of socio-economic benefits; improving approaches to accounting for the discounted value of contributions to non-state pension funds and reserves for unintended liabilities; improvement of analytical accounting of business operations of socially responsible activity. The analysis of the state of integrated reporting of agricultural corporations of Ukraine is carried out and the problem areas for disclosure of information about human capital are identified and proposals for improving the methods of identification, formation of human capital indicators and accessing its value are given. To ensure the comparability of information about capital in integrated reporting it is substantiated combined approach to the formation of integrated reporting of agricultural enterprises, aimed at displaying essential and relevant information in terms of capital, formed on the basis of comparability with value. The main sections of integrated reporting of agricultural enterprises which disclose information that interests stakeholders and the procedure of formating integrated report are presented. In order to improve accounting and analytical basis of integrated reporting it is substantiated scientific and methodical recommendations for the structure of integrated reporting of enterprises, systems of indicators characterizing financial, industrial, human, intellectual, socio-reputational and natural capital, methods of their identification and generalization for formating integrated reporting. Organizational foundations of human capital audit on the basis of systematization of objects and determination of audit directions in accordance with reporting sections and key points are developed; development of the program, determination of methods of expenses audit of human capital, audit evidence, methodical techniques and analytical procedures for verification of human capital development expenses by the criterias and order for summarizing information to provide audit report. The methodical approach to the comprehensive analysis of sustainable development of the enterprise as the tool of formation of the accounting and analytical basis of preparation of integrated reporting including three blocks of indicators of the analysis of efficiency of economic, social and ecological activity is proposed.