VUZF Publishing House “St. Grigorii Bogoslov” (2020
The monograph is devoted to the scientific substantiation of theoretical and
methodological postulates of the integrated reporting formation and development of practical
recommendations for definition and disclosure of the integrated reporting items. Preconditions
of the integrated reporting genesis are defined, which include institutional theory development
and institutional investors emergence, whose activities are based on the following principles:
socially responsible investment; movement of Ukraine to the European Union; increasing the
requirements for the disclosure of accounts by stock exchanges; international cooperation in
ecological safety issues; modern information and communication technologies development.
An overview of the basic foundations of the integrated reporting compilation is presented,
difficulties of its formation and popularization among Ukrainian companies are revealed.
Perspective directions of activity on the integrated reporting implementation in Ukraine are
Recommended for managers, academics, graduate and undergraduate students of