Corporate reporting and its role in Business Management
https://doi.org/10.26794/2408-9303-2023-10-1-28-35
Abstract
The purpose of the study is to reveal the features and role of corporate reporting in business management. Ideas for its improvement are connected with the developing economic reality and are aimed at meeting the needs of an ever wider audience of interested parties (stakeholders).
The article deals with topical issues related to the existing structure of corporate reporting aimed at disseminating the necessary amount of data among stakeholders, as well as the features of integrated reporting, which seeks to combine various components of corporate information. The methodological basis of the study was a system-functional and economic-statistical analysis, comparison. Based on the results of the work, it was concluded that corporate reporting is an important means by which companies communicate with stakeholders in management activities, incl. In fulfillment of their obligations. The results of the study can be used in the collection of data for the preparation and formation of corporate reporting of organizations.
About the Author
L. А. Chaikovskaya
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Lyubov’ А. Chaikovskaya, Dr. Sci. (Econ.), Professor
Main Control Department of the City of Moscow
Basic Department of Financial Control, Analysis and Audit
Moscow
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Review
For citations:
Chaikovskaya L.А. Corporate reporting and its role in Business Management. Accounting. Analysis. Auditing. 2023;10(1):28-35. (In Russ.) https://doi.org/10.26794/2408-9303-2023-10-1-28-35
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