{"id":166,"date":"2026-09-24T07:58:17","date_gmt":"2026-09-24T04:58:17","guid":{"rendered":"https:\/\/projects.snau.edu.ua\/interepo\/?p=166"},"modified":"2026-09-24T07:58:18","modified_gmt":"2026-09-24T04:58:18","slug":"profits-are-rising-what-does-the-report-tell-us-about-a-company-s-future","status":"publish","type":"post","link":"https:\/\/projects.snau.edu.ua\/interepo\/en\/2026\/09\/24\/profits-are-rising-what-does-the-report-tell-us-about-a-company-s-future\/","title":{"rendered":"Profits are rising. What does the report tell us about a company\u2019s future?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">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? <strong>No single figure answers these questions. The connections between the figures matter.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the central idea of <a href=\"https:\/\/www.ifrs.org\/issued-standards\/integrated-reporting\/\">integrated reporting<\/a>: explaining how strategy, governance, performance and resources affect an organisation\u2019s 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the European Union, these connections have gained attention through <a href=\"https:\/\/finance.ec.europa.eu\/financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\">corporate sustainability reporting rules<\/a>. 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 <a href=\"https:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/corporate-sustainability-reporting-directive_en\">European Sustainability Reporting Standards (ESRS)<\/a> structure those disclosures. EU requirements continue to evolve, so their current wording and scope must be checked.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>INTEREPO, \u201cEU Integrated Reporting: Linking Finance, Sustainability and Governance\u201d, will build the knowledge and skills needed to work with this information in Ukraine.<\/strong> At Sumy National Agrarian University, the project will update a Master\u2019s 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The project starts on <strong>1 October 2026<\/strong>. This website will share learning opportunities and results from INTEREPO.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>INTEREPO | Grant Agreement No 101320683 | Erasmus+ Jean Monnet Module<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A company reports record revenue. That sounds promising to an investor. But how will it power its operations in five&#8230;<\/p>\n","protected":false},"author":1,"featured_media":100,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,7],"tags":[],"class_list":["post-166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-announcements-en","category-news-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/posts\/166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/comments?post=166"}],"version-history":[{"count":1,"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/posts\/166\/revisions"}],"predecessor-version":[{"id":167,"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/posts\/166\/revisions\/167"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/media\/100"}],"wp:attachment":[{"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/media?parent=166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/categories?post=166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/projects.snau.edu.ua\/interepo\/wp-json\/wp\/v2\/tags?post=166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}