Sustainable Disclosure of Receivables in the Enterprise's Integrated Reports

Abstract

The possibility of investment and movement of capital between the countries, and the simplification of tax and customs regulations for the expansion of business boundaries strengthen the role and value of non-financial information for stakeholders. The study examines global trends in non-financial reporting, its regulation, and the nature of its use among large and medium-sized enterprises. During the research, it was concluded that the Integrated Report is the most relevant report for a wide range of stakeholders, as evidenced by the active growth in demand for it. At the same time, the Integrated Report should be filled with relevant understandable information and answer key stakeholders` questions. Our research proves that accounts receivable is the important indicator, that makes possible to get an answer about the nature of the enterprise interaction with all types of capital.