FEATURES OF INTEGRATED REPORTING IN UKRAINE: PROBLEMS AND OPPORTUNITIES
Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.2, No. 94)Publication Date: 2025-02-28
Authors : Yatsenko Natalia; Popadiuk Olha;
Page : 82-91
Keywords : integrated reporting; financial reporting; non-financial reporting; social reporting; environmental reporting; obstacles; ways to overcome them;
Abstract
In the modern world, where more and more attention is paid to issues of sustainable development and corporate social responsibility, traditional financial reporting increasingly satisfies the information needs of stakeholders. There is a need for a more comprehensive and transparent tool that would reflect not only the financial results of the enterprise, but also its impact on the economy and society.
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