Management control system that institutionalizes the integrated reporting process

Abstract

The purpose of the article is to deepen our understanding of the relationship between management control and integrated reporting, as well as whether management control systems (ICS) facilitate or limit the preparation of Integrated Reporting. Management control systems (ICS) consider how they can cover, limit, and implement the integrated reporting process in organizations. Methodology in an interactive, interpretive and qualitative study noted the characteristic applied to the study as "the results of the study are usually unique and cannot be generalized". A deeper understanding of the relationship between management control systems and the creation of Integrated Reports is important, but integrated reporting is considered on the example of Kazatomprom JSC, since it is a topic that has not been sufficiently studied in the scientific literature. In the study, we evaluate the Sustainable Development Goals of the company in detail using the management control system, institutional work. Organizational culture, specific tasks and influence on the development of a constantly integrated reporting process with stakeholders. In addition, it helps to implement a multi-stage integrated reporting process that continuously interacts with stakeholders. Conclusion, detailed information about the management control system in relation to the process of preparing an integrated report, may be of interest to modern integrated reporting (owner) specialists and organizations considering the introduction of Integrated Reporting.