Integrated reporting as an innovative model of corporate reporting

The article investigates the trends in the development of integrated reporting in international practice. The most important world events in this sphere, which took place in 2017, are reflected in the article.the experience of different countries in the development of a new model of public reporting, which meets the interests of both the investment community, preparers and all other stakeholders, is Considered. Particular attention is paid to the fundamental principles of the organization and the conceptual foundations of integrated reporting: concept, goals, objectives, conditions for effective implementation.