The authors present a methodological approach to the formation and use by commercial organizations of a system of key indicators based on management standards (ISO 9000 and 9001, ISO 9004 and their Russian versions), standards in the field of accountability and interaction with stakeholders of the AA 1000 series, requirements for disclosure of information in integrated reporting. The influence of integrated thinking on the transformation of management targets and the design of an indicator system for monitoring, analyzing and evaluating the organization's activities, taking into account the financial benefits of the needs and expectations of key stakeholders, is considered.
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Bryukhanova et al. (2024) studied this question.
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