Development of integrated reporting based on online technologies

Low efficiency of reporting of Ukrainian agricultural enterprises and inefficiency of current methods of its publication necessitates the definition of effective drivers for the development of integrated reporting.Such, according to research in the field of corporate reporting, are modern information technologies.The article aims to determine the prospects of the online direction of the development of integrated reporting to increase the availability and efficiency of consolidated accounting data.The article reveals the preconditions for integrated online reporting, the indicators of which are future-oriented and which is an alternative to paper reporting formed by an accountant with a view to past facts and events.Technologies for presenting integrated online reporting based on the analysis of reporting practices in Ukraine and taking into account international trends in this field were described.The information content of the integrated online reporting is substantiated based on the production and resource specifics of the agricultural sector.The mechanism of interactive interaction within the framework of dynamic online reporting was offered.The development of integrated reporting based on online technologies solves the problem of efficiency and accessibility of accounting information and, thus, provides a comprehensive implementation of integrated thinking and strategic business management.