The integrated corporate reporting of the mining companies at conditions of stakeholders theory
About authors
- 1 — Ph.D. associate professor National Mineral Resources University (Mining University)
- 2 — Ph.D., Dr.Sci. professor National Mineral Resources University (Mining University)
Abstract
Evolution of the corporate reporting from the regulated financial reporting to the integrated is analysed. Kinds of the corporate reporting, sources of the used information and the requirement to the information are considered. The basic conditions and factors of formation of the integrated reporting are revealed. The basic problems of modern level of the corporate reporting and a direction of its development on an example of the companies of mining branch are shown.
Область исследования:
(Archived) Organizational and economic problems of innovative development of a mineral and raw complex
Keywords:
the mining companies
the corporate reporting
the financial reporting
the reporting on a sustainable development
the integrated reporting
References
- Golikova O.V. Development of registration-analytical maintenance of the corporate reporting of the Russian organizations: The author's abstract. Ioshkar Ola, 2009.
- Ponomarenko T.V., Pikalova T.A. A feature of construction of the balanced system of indicators in the integrated mining companies // Integration of a science, formation and manufacture – strategy of development of innovative economy: The Collection of Scientific articles of the international scientifically-practical conference. Ekaterinburg, 2011.
- Sorokina K.V. Integrated reporting – new model of the reporting for business // The Corporate financial reporting. The international standards. 2011 . N 7.
- Surkova M.I. IFRS 6 «Investigation and an estimation of mineral resources» // Introduction of the International standards of the financial reporting (МСФО) in the credit organization. 2006.
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