Organisational and methodological support of integrated reporting to disclose non-financial information in conditions of sustainable development

Plekhanov Russian University of Economics, 117997 Moscow, Russia

^* Corresponding author: Ordov.KV@rea.ru

Abstract

The improvement in the disclosure of financial and non-financial information in most cases is provoked by the desire of the international professional community to develop fundamentally new scientifically sound, but at the same time aimed at applying the provisions of international standardization, requirements that would contribute to increasing informativeness in the context of non-financial data disclosed in integrated reporting. In this regard, this study addresses the issues of organizational and methodological support for the formation of integrated reporting in terms of its filling with information. The purpose of the study is the formation of organisational and methodological approaches to ensure integrated reporting in order to disclose non-financial information in conditions of sustainable development. Organisational approaches to ensuring the formation of integrated reporting in terms of non-financial information are defined. The definition of a "system" is given in the context of a set of consistently implemented actions, on the basis of which non-financial data is transformed into a certain kind of information. The basic provisions of the systematic approach in the preparation and disclosure of information of various kinds are described. The procedures forming the whole system of preparation of non-financial information for disclosure in integrated reporting are given. The corresponding methodological support is proposed for the purpose of preparing and implementing high-quality non-financial information in the integrated reporting system. An assessment is made of studies of types of capital for the purpose of disclosure in the type of reporting under consideration.