درباره شکل گیری عملکرد گزارشدهی یکپارچه در فرآیند ایجاد یک تجارت پایدار شرکت های حمل و نقل و ارتباطات

The purpose of research is to build information blocks of an integrated reporting of transport and communication enterprises in order to increase their transparency, openness, and compliance of theirs reporting with the international requirements. The article presents the results of a study of the integrated reporting’ concept in the context of building a sustainable business. The development of applied nature of this concept is an essential element for its implementation in practice of corporate reporting formation. Despite active discussion of the problems of valuation in scientific works, there are unresolved issues related to the ambiguity and variability of the methods of its computation. In this regard, the article suggests scheme for the information blocks construction of an integrated reporting, synergistically linking three key approaches from perspectives of intrinsic value of a firm; value embodied in the capitals’ value and changes therein; created value, which is influenced by the stakeholders.