The integrated reporting - the new level of transparency modern corporate reporting
The integrated reporting is a new perspective format of disclosure of the corporate reporting to the interested participants. Thanks to the connected representation of fundamental conditions, factors of development of business and creation of shareholder value in the long-term period, the integrated reporting promptly gains popularity. Use of non-financial indicators at interpretation of results and conditions of activity of the company allows to open in the fullest way specific characteristics of business. The analysis of stability of value creation acts as key advantage of the integrated reporting. It allows to consider her as essentially new level of corporate transparency.