IMPLEMENTING THE PRINCIPLE OF RELIABILITY AND COMPLETENESS IN INTEGRATED REPORTING

Integrated reporting is designed to meet the diverse information needs of all interested users of such reporting. However, there are some gaps in ensuring the accuracy and completeness of the information contained in the entity's integrated reporting, which affects the quality of the reporting itself, in particular the effective management decisions made by all stakeholders. Purpose. The purpose of the study is to determine the essence of the principle of reliability and completeness of integrated reporting, as well as its implementation in the practical activity of domestic enterprises. Methods. The theoretical and methodological basis of the study is the dialectical method of scientific knowledge and a systematic approach to discovering the content of the principle of reliability and completeness of integrated reporting. During the study, the following methods were used: analysis and synthesis (disclosure of the economic nature of the principle of reliability and completeness of integrated reporting through the synthesis of approaches to interpreting it in the International Basis of Integrated Reporting); logical generalization of results (formulation of conclusions). Results. Ensuring the reliability and completeness of information in integrated reporting is the provision in such reporting of material information about all the facts of the business life of the enterprise without significant errors and distortions of relevant indicators that can affect the management decision-making process achieved through the organization of proper internal control and reporting system. Discussion. Further research suggests focusing on the characteristics of the principle of sustainability and comparability.