Integrated financial reporting: history of development and need for application

Today, the actual financial reporting and its assessment are the main issue for financial institutions. One aspect of the criticism of corporate reporting is the lack of an accurate assessment. The lack of an accurate assessment of reporting led to the fact that the expected duration of many organizations have reduced, as well as the timely detection of non-financial internal problems, caused the release of new integrated reporting. Integration reporting is a conclusion that deals with issues of sustainable development that are interconnected with the actions of a core management and communications organization. The article discusses the need to develop an integrated approach to understanding financial integration, including the approval of the top management of the organization, an understanding of the key factors for sustainable development of the organization, the integration of factors into organizational strategies. Also it highlights the issues of enhancing the level of efforts of each employee and the commitment of each unit for sustainable development. This article concerns the consideration of sustainable development factors in everyday decisions, comprehensive training of employees, monitoring of sustainable development reports in the format of integrated financial reporting. Integrated thinking and new quality of disclosure in integrated reporting is a new level of relationships with interested user groups, which allow to consider integrated reporting as a preferential corporate reporting

қаржылық есептілік, интеграциялық қаржылық есептілік, бағалау, басқару, тұрақты даму, интеграция, бақылау, финансовая отчетность, интегрированная отчетность, оценка, управление, устойчивое развитие, интеграция, контроль, financial reporting. integrated reporting, assessment, management, sustainable development, integration, control

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