Трансформация информационного поля отчетности бизнеса: вызовы концепции устойчивого развития и перспективы [Articol]

Abstract

A great deal of research focuses on issues such as financial reporting theory, quality of information for decision-making, and modeling the information field of reporting. These issues are especially relevant in the context of business achieving its sustainable development and the transition to a socio-economic reporting model. In this regard, the aim of the work is to study modern transformations of the information field of business reporting and establish the impact of the concept of social responsibility on this process. This study is based on general scientific and special methods: system approach, comparison, induction, analysis and synthesis, modeling. As a result of the study: we describe the concept of social responsibility as an integrated part of the concept of sustainable development; disclose a three-stage algorithm of transformation of the information field of reporting in the context of social responsibility implementation; substantiate the need for the fourth concluding stage, contributing to the reflection of the effect of social responsibility implementation in business financial reporting. The study concludes that the transition to an eclectic approach to the formation of information in financial reporting, combining economic and social approaches, with elements of the legal approach. The study has scientific significance for improving accounting methodology and practical relevance for modeling financial reporting.