DISCLOSURE OF THE KEY INDICATORS OF EFFICIENCY IN THE INTEGRATED REPORTING

The concept of integrated reporting has recently taken the first pages of professional publications. Integrated reporting consolidates financial and non‑financial information and reflects the organization’s ability to create and maintain its value in the short, medium and long term. The purpose of integrated reporting is to provide information that allows interested users to assess an organization’s ability to create value over time. One of the most important blocks that should be disclosed in the integrated reporting can be considered key performance indicators. The article examined the structure of performance indicators in context of planning horizons (by materials of “NK “Rosneft”): the long‑term development program of the company, the consolidated business plan of the company, business plans of the blocks, and business plans of the group companies. In addition, the indicators can be divided into two blocks: main production indicators, main financial indicators. An estimation of indicators’ dynamics of these blocks for 2013–2017 was carried out. A conclusion was drawn on the extent to which key performance indicators for 2015–2017 have been met. The list of indicators should not remain unchanged. For example, since 2016 the indicator “Free cash flow per share” is not given; from 2016 indicators “Labor productivity”, “Integral indicator of innovation activity efficiency” have been formed; since 2017, the indicators included “The performance ratio of the instructions of the Board of Directors and the Management Board”. Key performance indicators (taking into account their adjustment and performance evaluation) should be reflected in the integrated reporting.

key performance indicators, integrated reporting, the level of achievement of targets, key financial indicators, operating profit before depreciation, return on capital employed, total return of shareholders, key company indicators, financial and economic indicators, key performance indicators, trading activity, innovation.

Rybyantseva M. S., Seraya N. N. Disclosure of the key indicators of efficiency in the integrated reporting // Business. Education. Law. 2018. No. 4 (45). Pp. 181–185. DOI: 10.25683/VOLBI.2018.45.448.