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Information and analytical support of integrated reporting needs constant improvement, depending on the growing needs of the stakeholders. The main objective of integrated reporting is to explain how the organization creates value over time. The stakeholders play a key role in the process of value creation. Firms accumulate stakeholders’ resources and transform them, thereby meeting the needs of the parties and achieving their own goals. Building relationships with their stakeholders, organization establishes impact leverage to create value. Thus, the created value depends on the successful interaction with stakeholders. Therefore, the article is devoted to problem of information and analytical support of integrated reporting to the evaluation of created value, which is influenced by the stakeholders. The article emphasizes that an integrated quantitative measurement of value change is a complex and unresolved currently task. Integrated evaluation - a systematic analytical study, in the course of which is given summarizing evaluation of the effectiveness company. Such assessment activity is important and has a multi-purpose orientation under market conditions. The annual reports of companies are practically no integrated indicators characterizing created value. The author believes that integrated reporting should become a platform for the realization of the possibility of an integrated assessment of the created value. The results of the study are the development the methods of computation the “integrated index overall impact by the stakeholders on the company’s created value” and its testing on the example of the annual reports of the organization, which discloses information on the level of international best practice. The methodology of the research bases on such methods as analysis, synthesis, abstraction, simulation, comprehensive approach to knowledge, logical methods of research. Private indicators for the computation the integrated index are proposed by key stakeholder groups: shareholders, investors, customers, suppliers, employees, public authorities, the region’s population, the scientific community, educational institutions, media. The selection of these indicators is based on a research of the experience of the integrated reporting formation in Russia, the data international reference documents prepared by such leading organizations as International Integrated Reporting Council (IIRC), Association of Chartered Certified Accountants (ACCA), Global Reporting Initiative (GRI), and The Prince’s Accounting for Sustainability Project (A4S). The main outcome of the study is to confirm the competence of the proposed integrated index for the purpose of integrated evaluation of stakeholders’ influence on the change of the created value with reflection of the contribution of each group. Using the planned values of the original data one can predict the direction of change of the integrated index, which will make timely management decisions aimed at increasing the value creation. |
