Abstract:

At the moment, active research in the field of integrated reporting is being conducted in Russia and internationally. However, until now many issues in this area remain poorly researched and are of a debatable nature. In particular, Russian scientists practically do not raise the question of how and by what means the necessary degree of information connectivity and mutual consistency of the elements of integrated reporting is achieved, in what ratio should information be presented in it, or how, these elements unite and form a single information field. The article justifies the conclusion that there are three different approaches to defining the boundaries or perimeter of integrated reporting, within which the perimeter of integration is defined, the main elements of the integrated are structured and linked: the «weak» union, the «strong» connection and, finally, the connection in the «narrow» sense. On the basis of the conducted research on 10 major Russian organizations, the degree of coherence of the presented integrated financial statements for 2016 was evaluated. Specifics of ensuring transparency and coherence of the integrated reporting of Rosatom State Corporation were studied in detail. The conclusion is substantiated that the «weak» connection used in it is directed more toward revealing common strategic guidelines for the near future. However, it does not provide a proper clear understanding of all the key components of creating economic added value. A possible solution to this problem may be a revision of the approach to the formation of the perimeter of integration towards the «strong» connection.