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Analysis of Non-financial Indicators' Influence on the Companies' Value in Terms of Integrated Reporting Creation

Student: Anastasiia Bogdanova

Supervisor: Nataliya Petrovna Shepilova

Faculty: Faculty of Economic Sciences

Educational Programme: Economics (Bachelor)

Year of Graduation: 2019

The main goal of this work is to get an integrated report model, describe the process of its formation and provide practical recommendations on the creation of integrated reporting in the modern Russian economy, describing the impact of non-financial indicators on the company's 6 capital and, accordingly, on its value. The paper contains analysis of available foreign and Russian literature on the topic, an analysis of international standards of integrated and non-financial reporting and a methodology for creation of an integrated report model. In the course of the work, a report model was obtained. This model can later be used as a basis for the creation of integrated reports of companies. In this case, the study was conducted for companies in the metallurgical industry.

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