Kucherenko Tamara, Doctor of Economics, Professor, Professor of the Department of Accounting and Taxation, Uman National University, Uman, Ukraine

ORCID: 0000-0001-7056-4344
e-mail: kucherenko_te@ukr.net

Melnyk Lіudmyla, Doctor of Economics, Professor, Head of the Department of Accounting and Taxation, Uman National University, Uman, Ukraine

ORCID: 0000-0003-2498-5556
e-mail: liudmyla.melnyk21@gmail.com

Anishchenko Halyna, PhD (Economics), Associate Professor of the Department of Accounting and Taxation, Uman National University, Uman, Ukraine

ORCID: 0000-0001-9603-6662
e-mail: anishchenkohalina@gmail.com

Pidlubna Olha, Senior Lecturer, Department of Accounting and Taxation, Uman National University, Uman, Ukraine

ORCID: 0009-0001-5343-190X
e-mail: dani.1611@meta.ua

Theoretical and Methodological Aspects of the Development of Integrated Reporting

Abstract. Introduction. The article explores modern directions of development of integrated reporting taking into account modern conditions of doing business and domestic accounting practice. The relevance of the topic is due to the need to systematize the theoretical and methodological principles of forming integrated reporting as a new paradigm of corporate reporting. It combines financial and non-financial information about the creation of value by the enterprise in the short, medium and long term.

Purpose. The purpose of the study is to develop the content of the matrix of key indicators of integrated reporting and the requirements for disclosure of information by type of capital raised, which will help eliminate methodological gaps between the generalized principles of the International IR Standard and the needs of the applied implementation of integrated reporting at the enterprise level.

Results. Based on the generalization of foreign scientific theories, the evolution of the concept of integrated reporting from the idea of “one report” to the institutionalization of the International Integrated Reporting Council (IIRC) and the further consolidation of sustainable development standards is analyzed. The main theoretical concepts that explain the nature and motives for the introduction of integrated reporting are identified – stakeholder theory, legitimacy theory, institutional and stewardship theory, signaling theory – and methodological approaches to empirical research in this area are systematized. An author’s conceptual model of the formation of integrated reporting of an enterprise is proposed, which includes principles, a matrix of indicators of six types of capital, an algorithm for phased implementation, and an index of information connectivity of reporting data. Based on an analysis of the practice of Ukrainian companies (DTEK, Metinvest, Kyivstar, Ukrgasbank) in 2022–2025, the transitional state of domestic non-financial/integrated reporting in wartime conditions and preparation for the introduction of sustainable development reporting according to the CSRD/ESRS model are characterized.

Conclusions. A system of main indicators of integrated reporting has been formed in terms of individual types of capital, as well as requirements (standards) for their presentation and disclosure (materiality, coherence, comparability, balance, assurance). The practical value of these indicators is substantiated, why they are required, and what priorities the publicity of such information provides for enterprises.

Keywords: integrated reporting, integrated thinking, non-financial reporting, concept of capital, value creation, stakeholder theory, sustainability reporting, accounting methodology, CSRD, ESRS, practice of Ukrainian companies

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