Genesis standardization of integrated reporting in the context of sustainable development and climate change risks

Abstract

The article reveals the genesis and possible directions of standardization of integrated reporting. The obligations of large corporations to reflect activities in various fields (investment, innovation, information, social and reputational, environmental) are focused on taking into account the attributes of sustainable development and the risks of climate change in the context of biodiversity conservation. In this approach to disclosure of information on the formation and movement of capital, the conceptual provisions of standardization are aimed at new types of indicators presented in integrated reporting. In this approach, it is recommended to develop and approve mandatory and recommended standards.