The heterogeneous nature of the objects reflected in integrated accounting requires a critical analysis of the already used and promising accounting methodological tools that can refl ct not only past, but also prospective business operations and situations. For the purposes of a holistic accounting reflection of the heterogeneous parts and elements of sustainable development in the framework of sustainable development reporting, three methodological approaches can be used, based on: a block approach to the formation of separate groups of indicators with different measurements based on appropriate digital platforms; calculation of summary indicators based on scaling methods; using the concept of a set of capitals focused on various accounting options. methodologies. The most promising direction for the further development of integrated reporting should be recognized as the use of a set of capitals that allow, within the framework of static balance theory, to fully assess not only the current level of stability, but also its prospects, including within the framework of structural components, as well as the emerging variety of obligations, not only financial, but also ecological, social and intellectual in nature.. In our opinion, the structural components within the framework of the capital concept should be oriented towards IFRS standards, in terms of operating segments and capital, where it is possible to use types and areas of activity in the accounting coordinate system.

The purpose of the study is a comparative analysis of the effectiveness of using various conceptual frameworks of accounting science in relation to sustainable development goals, and consideration of other approaches to form an appropriate group of indicators and criteria related to this category.

The result of the research is the identification and justification of the use of the provisions of the organic balance theory to assess the level of sustainable development, as well as the need for significant corrective actions in the natural value measurement of sustainability, in relation to domestic accounting theory and practice.

Relevance. Despite the emergence of new types of economic analysis, the methodology of its implementation remains unchanged. Method. The methodological basis of the research is made up of general scientific methods: comparison, generalization, analysis, and synthesis. Results. The study resulted in a revision of the approach to the coordination of targets, indicators and interests of the parties using ecosystem approach, where the key condition for the development of an ecosystem is the balance of its subsystems. An indicator of the ecosystem’s performance is the degree to which targets are met both in the ecosystem as a whole and for each participant, including brand and digital platforms.

The transformation of a vast amount of diverse reporting data, generated by companies on both a mandatory and voluntary basis, into a digital ecosystem of corporate reporting is a crucial step towards establishing a unified national reporting structure. This transformation contributes to the effective implementation of strategic goals set by the state, as part of the national project «Data Economy» and other related initiatives. The purpose of this study is to develop conceptual frameworks, theoretical and methodological approaches to the formation and disclosure of information in the digital corporate reporting system. To achieve this, we used a range of methods, including deduction and induction, logical and structural analysis, empirical research, content analysis, comparison, and grouping. The object of the research is corporate reporting of leading Russian companies, recognized as pioneers in the field of information disclosure. The subject of the study is a set of theoretical, methodological, and practical solutions to ensure the transparency of companies in the corporate reporting system. The scientific novelty of this research lies in defining the boundaries and content of corporate reporting and developing a digital corporate reporting model that includes: a system of principles and requirements for the formation and disclosure of reporting information; the image and style of corporate reporting; structural elements (composition and characteristics); sources and methods for collecting and aggregating primary data; integration processes; solutions for harmonizing and aligning financial and non-financial indicators; technological solutions for the creation and presentation of reporting information; mechanisms for ensuring data transparency (tools for assessing the reliability of reporting information). This work is part of a comprehensive scientific study. The results of the study may be of interest to national regulators, the scientific community, professional associations, and business communities.

The relevance of the study on Russian per capita income dynamics depends on several factors, primarily lagging behind inflation and asynchrony in its fluctuations compared to real income. The purpose of this study is to use a set of mathematical and statistical techniques on a database that reflects the dynamics of income per capita for the Russian households. Visualization and analysis of initial data, as well as calculation, were performed in the R development environment. To accomplish this goal, we used general scientific methods like analysis, synthesis, and comparison, as well as specific mathematical and statistical approaches, including graphing and econometrics. The results of the study can be summarized as follows: per capita income has shown an overall upward trend from 2012 until 2022, with adjustments due to crises. The dynamics were described using three competing models; the most effective were ARIMA and HoltWinter. Forecasts based on these models predicted further growth in income while maintaining seasonal patterns. Future work on this topic will involve analysing regional differences in income levels across Russia and identifying factors influencing variations in regional incomes.

The article presents a comprehensive analysis of the transformation processes of the business climate in Russia, based on a study of the mechanisms of interaction between government institutions and the business community. The purpose of the study is to analyze the mechanisms of interaction between the state and business to improve the business climate in Russia. research methods include statistical analysis, surveys of entrepreneurs, assessment of investment activity and factors influencing business development. The article considers the urgent problem of forming an effective feedback system between government authorities and business as a key factor in the successful implementation of strategic transformations in the country’s economy. Based on extensive statistical material and the results of surveys of representatives of the business community, modern trends in the investment activity of Russian enterprises are studied. A detailed analysis of factors that have a significant impact on the business climate is carried out, including an assessment of lending conditions, availability of labor resources and the effectiveness of government support measures. The main barriers to the development of entrepreneurial activity are identified and systematized, among which special attention is paid to administrative restrictions, problems of access to financial resources and imperfections of legal regulation. The paper proposes an innovative approach to the formation of a comprehensive system for monitoring and evaluating the effectiveness of initiatives to improve the business climate. The need to create a multi-channel communication system between government institutions and business, including both traditional interaction formats and modern digital tools, is substantiated. Particular attention is paid to issues of ensuring transparency in the process of making management decisions and mechanisms for taking into account the opinion of the business community. The practical significance of the study lies in the development of specific recommendations for improving the mechanisms of interaction between the state and business, aimed at creating favorable conditions for the development of entrepreneurship, stimulating investment activity and increasing the competitiveness of the Russian economy in modern conditions.

Relevance. Valuation of companies operating in the market becomes more important during undergoing reorganization of export and import supply chains and the withdrawal of foreign manufacturers from the domestic market under the sanctions’ pressure. Purpose. This research made to identify methods and approaches for the calculation of the company’s value and its reputation rating in the context of a structural transformation of the economy due to the recent deterioration in international relations. We will examine both speculative and production approaches and examine how traditional financial indicators work with the added value. These approaches are used to explain the qualitative characteristics of cost-based management. To assess reputational capital, we used the methods of gross rent multiplier, direct capitalization, and discounting. We also used a market approach with the “excess profits” method. Results. We provide an example of how to calculate the value of real estate in the context of sanctions uncertainty and the goal of import substitution. Using the example of intangible assets such as goodwill and brand, we discuss the reliability of assessing the company’s reputational capital. This capital is the result of high-quality production, investment attractiveness, and corporate social responsibility. To illustrate this, we highlight the differences between speculative and production approaches to increase the value of reputational capital. We suggest refinements to the paradigm of value-based management that focus primarily on production achievements rather than speculative manipulations. Additionally, we consider the method for determining the value of assets, business reputation, and brand in assessing reputational capital, with author’s clarifications. Conclusion. The calculations we have done provide a framework for evaluating the assets and reputation capital required to launch and invest in new industries. This approach can lead to economic growth based on high efficiency and technology, as well as the creation of a sustainable and dynamic economy. It also aims to reduce the proportion of imported goods and services in the structure of the gross domestic product, in line with the President’s Decree «On the National Development Goals of the Russian Federation for the period up to 2030 and for the future up to 2036».

Corruption is a signifi   obstacle to growth and development in countries with weak policies and legal systems. This research explores the relationship between factors that affect company growth, the size of the workforce, and the expenses related to bribery. In Iran, where there is a high risk of profi manipulation and recent fi                                       corruption, this study uses the ratio of accommodation, travel, and catering costs to a company’s sales as a criterion for assessing bribery. This approach is more accurate than traditional methods for understanding and controlling corruption because it considers the specific characteristics of the company and the economic conditions in the country, rather than international standards. To measure growth factors, we used indicators such as sales growth, workforce effectiveness growth, and growth opportunities. The study expects that by applying the criteria we developed, we can improve financial transparency, a crucial area that has been overlooked in previous research. Our analysis covers 10 Iranian companies over eight financial years, from 2015 to 2022. We used a multiple linear regression model with mixed data to analyze the data. The results of our statistical tests show that there is a negative relationship between sales growth and the size of the workforce affected by bribes.

The article provides a concise overview of the activities of the scientifi school at the Accounting Department of the Russian State Economic University (RSUE) during the period 2023–2024. The main areas of scientific work are discussed, including research conducted on contractual topics and publication output. Monographs have been produced, articles published in peer-reviewed scientifi journals, and abstracts presented at scientifi and practical conferences. The faculty of the department plays a significant role in the development of the scientific school. They actively participate in scientific publications, image events at various levels, and maintain creative ties with universities across the Russian Federation and partner organizations of the university. The scientifi school and its representatives have received widespread recognition from the Rector’s Office, government, and public organizations.