IMPLEMENTATION OF INTEGRATED CORPORATE REPORTING IN CONSTRUCTION ORGANIZATIONS
DOI:
https://doi.org/10.55640/Keywords:
Integrated Corporate Reporting (ICR), construction organizations, corporate governance, sustainable development, ESG factors, financial reporting, non-financial reporting, capital providers, risk management, transparency.Abstract
This article analyzes the relevance of integrated corporate reporting in construction organizations. Integrated corporate reporting (ICR) combines financial and non-financial information, enhancing the company's value creation potential. The article examines the advantages of ICR in the context of the construction industry's specific characteristics, as well as the challenges and solutions in its implementation. The research results confirm that ICR is an important strategic tool for the sustainable development and investment attractiveness of construction organizations.
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