| Source |
Problem solved |
| Vahrushina & Tolcheeva (2017) |
The role of management accounting for sustainable development reporting and integrated reporting preparation; competence, which should have a modern specialist in management accounting; organizational problems that need to be solved for the development of integrated reporting |
| Get’man (2014) |
Requirements for the structure of integrated reporting; information’s materiality criteria for disclosure in integrated reporting; principles of integrated reporting; approaches to disclosure of capital of different terms of use |
| Kamordzhanova (Safonova, 2015) |
Questions of reporting, organization and accounting methodology for the preparation of integrated reporting; the interests of users as a basis for the formation of integrated reports; issues of reflection in the integrated reports of individual objects |
| Kogdenko & Mel’nik (2014) |
Integrated reports’ formation and analysis methods in comparison with financial statements; types of financial and non-financial capital and the algorithm of business value analysis |
| Malinovskaya (2016) |
Reasons and stages of integrated reporting development; integrated reporting principles and elements; assessment of integrated reports' formation and presentation effect; conceptual framework for the formation of integrated reporting |
| Plotnikov & Plotnikova (2018) |
The concept of business accounting and quality indicators reflection in the integrated reporting; characteristics and requirements to the information presented in the integrated reports; valuation of business and liabilities issues as integrated reporting element |
| Sheremet (2017) |
Method of company integrated assessment based on a set of economic, social and environmental indicators presented in the integrated reporting |
| Horuzhij & Tryascina (2017) |
Non-financial reporting preparation’s principles; problems of economic entities’ public non-financial reporting comparability; list of General and specific industry key indicators; information base for integrated reporting in the system of financial and management accounting; composition of non-financial reports |
