ІНТЕГРОВАНА ЗВІТНІСТЬ ЯК ІНСТРУМЕНТ СТРАТЕГІЧНОГО УПРАВЛІННЯ ПІДПРИЄМСТВОМ, INTEGRATED REPORTING AS A STRATEGIC MANAGEMENT TOOL FOR ENTERPRISES

<jats:p>Introduction. The growing importance of non-financial value drivers, increasing demands for business transparency, and the spread of the sustainable development concept are making the use of integrated reporting as a strategic enterprise management tool increasingly relevant. Traditional financial reporting, oriented mainly toward reflecting past business events, does not fully satisfy management's needs for comprehensive information about the business model, risks, and value-creation prospects. Purpose. The purpose of the article is to investigate the theoretical and methodological foundations of using integrated reporting as a strategic management tool and to substantiate a mechanism for integrating key performance indicators (KPIs) into the management accounting and reporting system. Methods. The study employs methods of analysis, synthesis, comparison, generalization and systematization of scientific sources, as well as modelling to construct a conceptual framework. Results. The key advantages of integrated reporting for strategic goal setting, risk management, and long-term value creation are identified. Examples of key performance indicators across six types of capital - financial, manufactured, human, intellectual, social and relationship, and natural - are systematized, including indicators relevant to Ukrainian enterprises such as logistics efficiency, energy independence, digitalization of business processes, and supply chain sustainability. A five-stage mechanism for transforming strategic goals into KPIs embedded in management accounting by responsibility centers is proposed. An author's conceptual cycle model for integrating KPIs into the strategic management system is put forward, linking strategic goals, key success factors, management accounting, integrated reporting, variance analysis, and managerial decisions into a single feedback loop aimed at long-term value creation. Conclusions. Integrated reporting performs not only an informational but also a strategic function, contributing to higher-quality managerial decisions, greater business transparency, and the implementation of a sustainable development strategy. Its effectiveness increases substantially when performance indicators are systematically embedded into the structure of management accounting and responsibility centers, transforming integrated reporting from a disclosure procedure into an operational tool of strategic control.  </jats:p>