DOI: 10.33917/es-5.163.2019.108-113

Corporate transparency research is being conducted by the Russian Regional Integrated Reporting Network (RRS) since 2013 and is a public initiative of the professional community. The research objectives include: forming an idea of the state and dynamics of corporate transparency of the largest Russian companies, identifying best practices of corporate transparency, such as disclosing information through public reporting mechanisms, compiling a rating and sub-ratings of corporate transparency. More detailed information on the methodology is presented in the Regulation on the study “Corporate transparency of the largest Russian companies” [1].

Recently, with development of globalization processes, both the object of accounting and its subject have become more complicated, which has caused the need to change methods of providing and reflecting information on economic entities’ activities. In addition, the concepts of financial management, complex fundamental analysis, corporate responsibility, business ethics and sustainable development have transformed. The purpose of this article is to consider integrated reporting as the basis of ethical management thinking and a new paradigm of management activity.