The world economic system is gradually moving to sustainable development. Reporting becomes a system process that is not very dependent on market conditions, shareholder meetings and dividends. Integrated reporting is the model that solves such requests. It combines the results of the company's commercial activities and the non-financial corporate aspect. Our research is focused on the role of IT tools in the introduction of integrated reporting and the transition to the principles of sustainable development. Integrated reporting widely describes the processes within the company and is based on the principles of transparency. It is an integral part of communication and the basis of trust of stakeholders to the corporation. The comprehensibility and “human face†of such reporting, its well-defined humanitarian side and the result of the company's interaction with the environment contribute to the adaptation of a corporate strategy to the principles of sustainable development, which is based on information disclosure. The quality aspect of such disclosure directly depends on the use of IT tools by the company in the reporting process. As a result of our research, we determined the role of this toolkit in the transition of companies to the principles of integrated reporting, identified difficulties at different stages of use, as well as the main factors influencing the popularization of the integration concept.
Volume 11 | 08-Special Issue
Pages: 411-415