Abstract:

Abstract. This article reveals a content of Project of International standards for an integrated reporting and it’s a key features and designations, determines the content for an integrated reporting and an integrated reports and analyses the different types of capital and its interaction with the external environment. A special attention is paid to the human capital that is principal economic category and major factor for the creation and development of economy of knowledge. Asides from capital models, this article takes into account of the business model and a creation of value over short, medium and long term, releases and analyses main principles of formation of the integrated report and the structure elements of an integrated reporting that determine its content. Also, it is given the recommendations to the organizations how to prepare and present the integrated report.

Keywords: Keywords: Integrated reporting, integrated reports, integrated thinking, value, capital (financial, manufactured, intellectual, social and relationship, natural), human capital (individual, corporate, national), external environment, business model and strategy.