CONCEPTUAL ASPECTS OF CONTROL TOOLS DEVELOPMENT IN THE CONTEXT OF MODERN PRESENTATION OF CORPORATE REPORTING
Back to articles of current journal| PDF: |  |
Author(s): | Safonova I. V., |
| Number of journal: | 3(72) | Date: | September 2025 |
| Annotation: | Recognition of the value of information as a public good predetermines the strategic purpose of reporting as an official channel of information communi- cation between business and society. Reconstruction and transformation of the data array into an information eco- system is becoming the most important step towards crea- ting a national model of corporate reporting of economic entities. The problem of ensuring the reliability of report- ing data and creating effective control tools in the concept of a broad understanding of corporate reporting and audit is a nationwide task in the context of increasing risk of mis- information. The purpose of the work is to address issues aimed at developing a national system of corporate report- ing and verification tools, offering alternative control tools customized for the needs of a wide range of interested users. The research methodology was based on a systematic study of the modern reporting space for business and verification tools in the paradigm of the ecosystem approach. The object of the study was corporate reporting of modern companies and internal and external control tools. The work highlights approaches to defining corporate reporting of economic entities, defines substantive boundaries and an information perimeter. A classification of reporting forms within corpo- rate reporting is proposed, including financial, non-finan- cial, comprehensive, tax and statistical reporting. A classi- fication of methods and entities for ensuring the reliability of reporting is developed. Basic concepts and requirements for the procedure for confirming the reliability of reporting information of an economic entity using various types of control tools are considered. A systematic approach is proposed with respect to a set of internal and external verification tools that complement each other and are cus- tomized to meet user requests. | ||
| Keywords: | corporate reporting, economic entity, stakehold- ers, verification, control tools, audit, development, transparen- cy, reliability, information |
||
| For citation: | Safonova I. V. Conceptual aspects of control tools development in the context of modern presentation of corporate reporting. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;3(72):147—153. DOI: 10.25683/VOLBI.2025.72.1409. |
||