REFLECTING INFORMATION ABOUT CAPITAL IN INTEGRATED REPORTING

Abstract

Formulation of problem. Meeting the needs of stakeholders for the disclosure of financial and non-financial information about the effectiveness of enterprises actualizes the solution of disclosure of information about the contribution of capital to the creation of value added in integrated reporting. The aim of the article is research of problems of formation of the integrated reporting and justification of scientific and methodical recommendations about reflecting indicators of the formation and use of capital in reporting. The object of the research is the process of the formating accounting and analytical information in integrated reporting. Methods used in the research: logical and informative, scientific generalization, induction, deduction, analysis, synthesis. The hypothesis of the research is the assumption about improving the information support for integrated reporting by disclosing information about capital in accordance with the requirements of international standards that will contribute to increasing the effectiveness of management decisions about creation of value and addressing informational needs of stakeholders. The statement of basic materials. Based on the research, the structure of integrated reportings of individual companies is analyzed, their advantages and disadvantages, the basic principles of the formation of integrated reporting are determined, indicators of integrated reporting in terms of six types of capitals are disclosed, the stages of formation of the information about human capital in the integrated reporting are determined. The originality and practical significance of the research is the description of the information about capital in integrated reporting of scientific and methodical recommendations for the disclosure of information about the capital of integrated reporting and the formation of information and analytical platform for human capital Conclusions and perspectives of further research. The research proves that the disclosure of information about capital in integrated reportingt allows to form the mission and vision about the prospects of increasing value for the future. The given system of indicators characterizing efficiency of human capital allows to estimate the contribution of the capital in creation of value of the enterprise and to form strategy of its sustainable development.