About Formation of the Integrated Reporting Performance in the Process of Building a Sustainable Business of Transport and Communication Companies

The purpose of research is to build information blocks of an integrated reporting of transport and communication enterprises in order to increase their transparency, openness, and compliance of theirs reporting with the international requirements. The article presents the results of a study of the i...

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Bibliographic Details
Published in:Procedia engineering 2017, Vol.178, p.267-277
Main Authors: Kurochkina, Irina, Shuvalova, Elena, Novozhilova, Iuliia
Format: Article
Language:English
Subjects:
integrated reporting
sustainability
transport and telecommunication
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Summary:The purpose of research is to build information blocks of an integrated reporting of transport and communication enterprises in order to increase their transparency, openness, and compliance of theirs reporting with the international requirements. The article presents the results of a study of the integrated reporting’ concept in the context of building a sustainable business. The development of applied nature of this concept is an essential element for its implementation in practice of corporate reporting formation. Despite active discussion of the problems of valuation in scientific works, there are unresolved issues related to the ambiguity and variability of the methods of its computation. In this regard, the article suggests scheme for the information blocks construction of an integrated reporting, synergistically linking three key approaches from perspectives of intrinsic value of a firm; value embodied in the capitals’ value and changes therein; created value, which is influenced by the stakeholders.
ISSN:1877-7058
1877-7058
DOI:10.1016/j.proeng.2017.01.113