Methodological Bases of Creating the Enterprise's Integrated Reporting

Preparation of integrated reporting is an innovative way to represent a coherent and complete picture of the business in scopes of interconnection between the financial and non-financial information. Unlike the existing reporting system, the integrated reporting provides the stakeholders with relevant information about the company strategy, management and resolution of commercial, social and environmental issues. The article attempts to identify the methodological principles of creating an integrated report of an enterprise. It has been found that that the methodology of preparing integrated reports lacks regulation at the level of legal documents. In particular, there is no method of forming such reports and determining their content. Subject to approaches of national scientists to building of the integrated reporting of an enterprise, the author has developed stages of formation of such reports, which would allow to make it more structured and meaningful. Specified are approaches to assessing the quality and materiality of information revealed in integrated reports, as well as to determining the frequency of formation and timing of reporting.