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It has been proved that integrated reporting is a promising tool of communication of the enterprise with interested users and allows finding the reserves for the development of economic, environmental and social components of the enterprise activity. The basic structural components of integrated reporting have been presented. The classification of the principles for the preparation of integrated reporting is proposed, which will allow to form a positive attitude of users of information to the business entity, enhance the image, competitiveness and investment and innovative attractiveness of the enterprise at the national and international levels.