Historical Aspects of Information Disclosure by Types of Integrated Reporting Capital

Abstract

Introduction. The practice of compiling integrated reporting is becoming more common, since it provides users with information not only about the results of activities and property status, but also the business model of an economic entity. Under the influence of changing processes of financial and economic activity in conditions of uncertainty and risk, integrated reporting undergoes permanent transformations aimed at disclosing as much relevant information as possible for stakeholders, as evidenced, among other things, by the update of international regulations. In this connection, the definition of vectors for the development of integrated reporting becomes an urgent scientific problem. Purpose. Identification of development directions for the formation of accounting (financial, managerial, tax) reporting, including integrated. Methods. The system-chronological analysis of literature sources is applied, including general scientific methods of cognition abstraction, concretization, analysis, synthesis, classification, comparison, generalization, as well as special accounting methods. Results. The periodization of the appearance of objects in accounting and reporting by types of capital (financial, industrial, intellectual, human, socio-reputational, natural) was carried out. The key determinants of integrated reporting elaboration are identified, such as the development of economic system, the complication of financial and economic relationships, the development of ownership forms, globalization processes, political conditions, information requests of investors, crisis processes. According to the determinants, the need for integrated reflection of reporting data using financial and non-financial indicators is defined. Conclusion. The results obtained made it possible to identify current trends in the development of reporting, which consist in maximum openness of information to users in compliance with the principle of reliability, determined the internal logic of the development of integrated reporting tools and the regularity of the risk-based approach.