id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-1106	Luhova, Olha; Pisochenko, Tetiana	FORMATION OF INTEGRATED REPORTING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT	2021	10	.pdf	application/pdf	6522	290	31	Generalized disadvantages and challenges of the integrated reporting are as follows: – the need to balance professional, administrative, regulatory requirements in the preparation of integrated reporting; – the difficulty of summarizing the information interests of all groups of stakeholders in one report; – the difficulty in determining key performance indicators; – the time-consuming and costly process of transition from financial reporting to integrated; – the underdevelopment of the sustainable development accounting system carries additional risks to ensure the reliability of integrated reporting; – lack of uniform requirements for the preparation of integrated reporting; – the need for high-level specialists to compile integrated reporting; – the absence, stated as an advantage, of the possibility of comparing the information provided by different companies because of its incompatibility; – preparation integrated reporting requires knowledge in many areas; – the complexity of estimation non-financial assets; – increasing the risk of disclosure of trade secrets; – inaccuracy of forecast indicators. https://orcid.org/0000-0001-5647-8167 ResearcherID: D-3590-2018 DOI: https://doi.org/10.30525/2256-0742/2021-7-2-129-138 FORMATION OF INTEGRATED REPORTING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT Olha Luhova1, Tetiana Pisochenko2 Abstract.	cache/issue-1106.pdf	txt/issue-1106.txt