INTEGRATED REPORTING IN THE CONTEXT OF IMPLEMENTING INVESTOR’S INFORMATION REQUESTS
Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.2, No. 92)Publication Date: 2024-12-31
Authors : Sherstiuk Oleksandr; Demianenko Tetiana;
Page : 119-128
Keywords : investors; integrated reporting; investment attractiveness; factors of enterprise activity; criteria of investment attractiveness; investors’ information needs;
Abstract
Introduction. One of the mechanisms for improving methodical and organizational approaches to optimizing the information provision of activities of persons who use data on the content and results of the enterprise's activities to achieve their own economic, social and other goals is the preparation of integrated reporting by the enterprise. Its indicators are able to provide a wide range of users with an understanding of not only the main characteristics of the content and results of the enterprise's activity, but also the nature, content and parameters of the influence of external and internal factors on it.
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