Integrated Reporting as a Key Innovation in Ethical Management Thinking

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.