The Organizational Support of Formation of the Integrated Enterprise Reporting

Abstract

The article considers the organizational aspects of formation of the integrated reporting in a contemporary enterprise in the context of the functional purpose of this reporting as an element of the information support for the managerial decision-making process. The main issues of the organizational support for the process of building an effective integrated reporting system at an enterprise have been defined, accounting of which would help to obtain the expected results and ensure that objectives of the information support for the managerial decisions are met. The article provides recommendations for the organization of a system for the integrated accounting and control, formation of the integrated reporting, processes for the input, processing and using information for preparation of integrated reporting; an organizational model of the process of formation of the integrated reporting for enterprise has been proposed. It has been specified that the institutional systems of contemporary enterprises should have the potential capabilities to transform information on financial and non-financial aspects of activities into economic value.

Keywords

• integrated reporting
• enterprise
• management accounting
• organizational aspects
• information support
• managerial decisions
• resources
• results