IFRS Ecosystem: Innovative Approaches to Integration of Financial and Non-Financial Reporting

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:This paper offers a conceptual framework for understanding the integration of financial and non-financial reporting within the IFRS ecosystem.

🏢実務担当者:Corporate sustainability teams can use the insights to align their reporting with ISSB standards and integrate non-financial data into mainstream financial reporting.

🏛政策担当者:Regulators can reference this paper to understand how ISSB standards complement existing accounting frameworks and how to implement them consistently.

The aim of the article is to substantiate the ecosystem approach to IFRS as an innovative platform for integrating financial and non-financial reporting, as well as to determine the role of IFRS S1 and IFRS S2 standards in the formation of a consistent, investor-oriented model of corporate disclosure. To achieve the aim, the methods of synthesis, comparative and content analysis, and a system approach were used. It is substantiated that the traditional interpretation of IFRS exclusively as a set of financial reporting standards is methodologically limited and does not meet the modern requirements of investor-oriented disclosure. It is shown that the IFRS ecosystem is formed as a single information space within which financial and non-financial information interact through the conception of financial materiality and an orientation towards assessing the value of the business. Special attention is paid to the analysis of the innovative role of IFRS S1 and IFRS S2 standards developed by the International Sustainability Standards Board (ISSB). It is proved that these standards do not function as an autonomous ESG block but are methodologically integrated into the IFRS ecosystem through a common conceptual framework with IFRS Accounting Standards. It is found that the implementation of IFRS S1 and IFRS S2 contributes to the transition from a dualistic model of corporate reporting to an integrated architecture in which non-financial factors are considered as financially significant risks and opportunities that affect money flows, access to capital and strategic managerial decisions. The compatibility of the investor-oriented logic of the ISSB standards with the requirements of the US capital markets and the needs of institutional investors and financial analysts is analyzed. It is substantiated that the IFRS ecosystem contributes to increasing the comparability of corporate reporting and reducing information asymmetry, while not replacing national regulatory requirements, but supplementing them. It is concluded that the practical implementation of integrated reporting within the IFRS ecosystem requires further development of internal accounting systems, professional judgment, and adaptation to the regulatory features of individual jurisdictions.

• semanticscholar https://doi.org/10.32983/2222-4459-2026-3-387-393first seen 2026-06-04 05:12:15