Khorin Alexander Nikolaevich,Voronova Ekaterina Yurievna,Brovkin Alexander Vladimirovich,Diego Aguero
Aim of the study: Modern concepts related to the preparation of integrated corporate reporting, as one of the areas of development of accounting and a new approach to the organization and management of accounting and financial business processes with the integration of financial and non-financial information required by a wide range of stakeholders, has recently received increased attention. Methodology. A factor in the development of knowledge in the field of information integration, the formation of integrated corporate reporting was the transition of Russia from the industrial economy to the digital, which provides for "the formation of the information space, taking into account the needs of citizens and society in obtaining quality and reliable information» ; creation of an economic system, the data of which "in digital form are the key factor of production in all spheres of social and economic activity", and provide effective interaction of business, scientific and educational community, the state and citizens. Conclusion: The concept of development of public non-financial reporting and action plan for its implementation, which recognized the high importance of non-financial reporting in modern economic conditions.