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THE NEW BUSINESS THINKING WITH INTEGRATED REPORTING
Abstract
The new global economic situation required improved business processes, on the one hand. On the other hand, more and more attention is paid to the non-financial factors that affect the enterprises as a whole. This highlights the need to rethink the business model used at every level in financial and non-financial enterprises. There is a growing need to analyze the non-financial factors affecting the activities of the companies as a whole. These factors include: investor relations, accurate and clear presentation of information, environmental protection, renewable and non-renewable energy sources, human capital, etc. Integrated reporting requires a change in business thinking, as well as striving to maximize profits and increase returns on investment, also emphasizes corporate responsibility for human capital, strategic focus and orientation towards the future, improving the environment and lifestyle, to alternative, green energy, etc. It is therefore necessary to rethink the overall business model and bring it into line with the new requirements for integrated accountability.
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Number of times cited according to Crossref: 4
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