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

. 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.


Introduction
The development of financial accounting in today's information and business environment is characterised by completely new approaches to stakeholder attitudes towards the content and components of disclosures.The fundamental requirements for financial and non-financial information are its openness and ability to present the specifics of the company's interaction with the environment.In addition, improvements in the disclosure of financial and non-financial information are largely predetermined by the international professional community's desire to develop fundamentally new science-based, but at the same time aimed at the application of international standardisation provisions, requirements that would contribute to increased informativeness in the context of non-financial data disclosed in integrated reporting.
Interested users (stakeholders) should be provided with objective and understandable non-financial information reflecting a general understanding of the company's activities, the parameters of its management structure, as well as disclosing the parameters of value creation, in addition, its attitude to the use of resources, the impact of its activities on the environment, etc.

Research objective
The objective of the research is the formation of organisational and methodological approaches to integrated reporting in order to disclose non-financial information in the conditions of sustainable development.The work is theoretical in nature and is aimed at developing methodological approaches to the preparation and disclosure of non-financial information in terms of the proposed process approach to integrated reporting.

Materials and methods
The research predetermines the study of materials that regulate the procedure of integrated reporting, in particular in the context of filling financial and non-financial information.
Preparation and disclosure of non-financial information in integrated reporting should be considered from the point of view of the process approach, which is based on the process.And it is the process that is the basis for the development of the methodology of integrated reporting ka determines a number of authors, in particular, N.G.Bochkareva, V.L. Kozhukhov, N.A. Prodanova [10,12].Other authors, L.A. Zimakova, A.D. Gaivoronsky, A.O. Melnikova [11], link financial and non-financial information with the component of internal control that affects the development of business, its sustainable development.
The methodological basis of the study was the traditional methods of theoretical research: analysis, synthesis, description, deduction and induction, formalisation and abstraction.

Research results
Expanding the awareness of interested users about all business processes of the company's activities presented in the financial information, as well as any other non-financial information, in our opinion, will have a positive impact on the possibility of extracting additional benefits from the investment of financial resources in future periods and achieving strategic goals [6].
One of the distinctive features of integrated reporting is the need to combine the presentation of information in the context of financial aspects of the company's activities and non-financial information focused on sustainable development indicators.This fact allows us to give a critical assessment of the expected results of the company's business activities and to provide for possible risks in this regard [11].
In terms of organisational approaches to ensuring the preparation of integrated reporting in terms of non-financial information and the tasks solved at each of them, the following can be distinguished (Fig. 1).The preparation and disclosure of non-financial information in integrated reporting should be considered from the point of view of the systemic approach, which is based on the "system".
In our opinion, the "system" should be understood as a set of consistently implemented actions, based on which non-financial data are transformed into a certain type of information that can meet the requirements of interested users of this type of reporting, namely, "transformation of input elements into the required result given at the output" [10].
Within the framework of the process approach we are considering, the necessity of compliance with a number of basic provisions is determined:  correct differentiation of the company's business processes and actions assumed in a certain temporal and spatial context;  formation of input and output data included in the system as non-financial information;  establishment of zones and criteria of responsibility for the results of the performed action in relation to the system;  dispersal of the data realised in the course of a particular performed action for the creation of non-financial information and determination of transition points between them;  orientation to the expressed target format of non-financial data in the end, expressed in qualitatively formed information [12].When preparing non-financial information for its disclosure in integrated reporting, we can focus on the sequence of the process in the form of an algorithm of actions, namely, initiation of the system of non-financial data collection; preparation for implementation; implementation of the system of non-financial information creation; presentation of the result in the form of non-financial information; control of the system in order to minimise risks (Fig. 2).

Fig. 2. System of preparation of non-financial information for disclosure in integrated reporting
This system, presented in the figure, predetermines its ultimate goal -the formation of quality non-financial information as part of integrated reporting.For the purpose of preparation and realisation of qualitative non-financial information as part of integrated reporting we propose methodological support.Methodological support of preparation and disclosure of non-financial information as part of the integrated reporting is presented in the form of a local regulatory document.The regulation defines the content of the integrated reporting in respect of non-financial information in relation to financial data (Table 1).

Procedures for preparation of integrated reporting
Initiation of non-financial data collection system Preparing for implementation Implementation of the system of non-financial information creation Presentation of the result in the form of non-financial information Control of the system to minimise risks To date, attempts have been made to provide the main components of integrated reporting.As noted in the regulations of the International Integrated Reporting Council (IIRC), "as elements of an integrated report can be presented: financial statements (Financial Statement), Management Commentary, Social and Environmental Report, Corporate Governance Report and Intellectual Capital Report" [8].[8].The orientation is made on the fact that each of the formed parameters can be presented as an information base within one or another component of the value creation process.This fact establishes correlation with different types of represented capital involved in value creation [9].
The characterisation of the constituent elements of value creation through capital is presented in Table 2. on capitals, interactions between them, the organisation's management formats, the level of human capital development, the factors of value creation of the organisation, the presence of external and internal threats and risks, the economic security system, potential opportunities, and prospects of the organisation.Analysis of integrated reporting allows to identify risks, threats, losses, unnecessary actions.to adjust activities and thereby minimise losses of the organisation in the short, medium and long term, to increase the investment attractiveness of the organisation, to create new opportunities for development.

Fig. 1 .
Fig. 1.Organisational approaches to ensuring the formation of integrated reporting in terms of nonfinancial information

Table 1 .
Methodological support of non-financial information in the preparation of integrated reporting of the company