A company reports record revenue. That sounds promising to an investor. But how will it power its operations in five years? Does it depend on a single supplier? How does management assess these risks, and who is accountable for its decisions? No single figure answers these questions. The connections between the figures matter.
This is the central idea of integrated reporting: explaining how strategy, governance, performance and resources affect an organisation’s ability to create value over time. It is a way to understand and communicate how a company works, rather than simply putting several reports into one document.
In the European Union, these connections have gained attention through corporate sustainability reporting rules. Companies within the scope of those rules disclose information about sustainability-related risks and opportunities, as well as their impacts on people and the environment. The European Sustainability Reporting Standards (ESRS) structure those disclosures. EU requirements continue to evolve, so their current wording and scope must be checked.
INTEREPO, “EU Integrated Reporting: Linking Finance, Sustainability and Governance”, will build the knowledge and skills needed to work with this information in Ukraine. At Sumy National Agrarian University, the project will update a Master’s course in financial reporting, introduce a course on the EU sustainability reporting framework and develop a bilingual online certificate course. Learners will examine EU policies and practical cases, question reported data and support their conclusions with evidence.
INTEREPO aims to do more than teach new terminology. It will prepare learners to connect financial results with risks and impacts, distinguish evidence from broad claims, and explain what a report means for a specific decision. Research, publications and an international conference will take this discussion beyond the classroom.
The project starts on 1 October 2026. This website will share learning opportunities and results from INTEREPO.
INTEREPO | Grant Agreement No 101320683 | Erasmus+ Jean Monnet Module
