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INTEGRATED REPORTING AS A RESOURCE FOR MANAGING THE FUNCTIONING OF THE CAPITALS OF AN ECONOMIC ENTITY

Semkin Sergey Alexandrovich  (Auditor “SBS Consulting Group” LLC, Lipetskaya oblast, Russian Federation )

Subject. Using Integrated Reporting for efficient capital allocation and sustainable development. Objectives. The relevance of Integrated Reporting for financial directors, investors, and the external environment of companies. Identification of deficiencies in accounting (financial statements), identification of risks of use in management. Russian and international practice of using integrated reporting. Results. The final results of the management of accounting and management reporting have shown that such reports do not prevent long-term risks. Upcoming economic crises have a long period of time and lead to stagnation of businesses. This situation is observed in all countries. In addition, financial statements have many subjective errors. As a result, financial, general managers make ineffective decisions, which cannot satisfy inverters and shareholders.

Keywords:functioning of capital, integrated reporting, accounting (financial) statements, value creation, investments
 

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Citation link:
Semkin S. A. INTEGRATED REPORTING AS A RESOURCE FOR MANAGING THE FUNCTIONING OF THE CAPITALS OF AN ECONOMIC ENTITY // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2025. -№01. -С. 66-70 DOI 10.37882/2223-2974.2025.01.18
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