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In relation to the reports published by organiza-tions, today not only financial information is required, but al-so information related to sustainable development. Philosoph-ical approaches of the beneficiaries using the information have changed. Currently, organizations are faced with the task of representing not only the economic interest of an en-terprise, but also the contribution of the organization in form-ing the additional result pursuing sustainable development.The purpose of the article is to present a new philosophical framework of reports published by organizations, as a result of which philosophical approaches to sustainable develop-ment, revised philosophical foundations of business strategy construction were revealed. Recommendations were made in the direction of building a philosophical conceptfor the dis-semination of financial and non-financial integrated reports.