Shevchuk N. Integrated reporting in the management of agrarian enterprises.

The thesis is focused on developing new theoretical bases, methodological and practical approaches to the formation and use of integrated reporting to increase of management efficiency of agrarian enterprises. The research aims to expand understanding and opportunities of integrated reporting in the context of the needs of the management of agrarian enterprises. The research results confirm the importance of integrated reporting implementation in the agrarian enterprises' management practice and its contribution to sustainable development. This approach to the formation of the balanced system indicators will provide the systematized basis and the information database for making management decisions of a strategic nature and reflecting the creation of the enterprise's value in the short-term, medium-term and long-term perspective. The research is also substantiated that the development of the matrix of a priori indicators of the integrated, comprehensive assessment of the management activities and types of the capital of the agricultural enterprise allows the calculation of the integral indicator, as a general indicator of the assessment of efficiency management, by key indicators of the efficiency management assessment and partial integral indicators by important components. This allows for a comprehensive company performance assessment based on integrated reporting.