The subject of the study is corporate reporting, which is one of the most effective structuring elements of the economy’s information space (including financial markets). Nowadays, corporate reporting is the result of humanity’s attempt over approximately the past century to adapt accounting to a rapidly changing worldview driven by scientific and technological progress, without altering the theoretical and methodological foundations of accounting. At the same time, forecasting the future of accounting is impossible without recognising the inevitability of its changes due to the advent of a fundamentally new era. The purpose of this article is to identify the dominant features of modern accounting science based on a study of its various established areas. The article also identifies factors that influenced the transformation of the accounting and reporting system (including IFRS and national accounting systems), and draws attention to the needs to develop its future model. Research methods included deduction, induction, and abduction, logical and quantitative analysis, statistical methods. The results of the research are of theoretical and practical value for scholars exploring and developing the conceptual framework for the accounting and reporting system and its methodological tools, for professional accounting community, teachers, and students. Scientific significance of the research: it can serve a basis for developing a model for the future of the accounting and reporting system and can also spark up creative academic discourse.

The relevance of the study is to justify that the quality of corporate reporting depends not only on the efforts of an economic entity to form it, generate reports, create an image of a socially responsible and investment-attractive organisation, and ensure information transparency and accountability. It is also largely determined by the development of the national corporate reporting infrastructure, including such elements as the regulatory framework, institutional environment, personnel qualifications, etc. The purpose of the study is to analyse current trends, problems and prospects for the development of the national corporate reporting system in accordance with advanced global trends. The methodological basis of the work was the conceptual approaches to the development of the corporate reporting system presented in the works of foreign and Russian researchers, approaches to the regulation of corporate reporting in the BRICS and the European Union. In the course of the research, general scientific methods of cognition were used: analysis, synthesis, comparison, generalisation, a systematic approach, and the method of system-chronological analysis. The result of the study is a generalisation and classification of risks and opportunities that are recommended to be taken into account when developing national corporate reporting capacity to improve the quality of corporate reporting in Russian economic entities.

The purpose of the study is to assess the impact of sanctions-related challenges on the technological development of industry. The article presents the results of an analysis of the state of technological security in Russian industry under sanctions restrictions. The authors propose a system of indicators that reflect the level and dynamics of industrial output, technological renewal of production, energy efficiency, innovation potential, as well as the development of digitalisation and advanced technologies. The study includes a periodisation of the sanctions regime and a comparative industry-level analysis based on the proposed indicators. The article shows that sanctions have had an asymmetric impact on industrial sectors: the extractive sector has experienced persistent stagnation, while manufacturing industries have demonstrated accelerated development driven by import substitution, investment in modernisation of fixed assets, and the expanded use of advanced production technologies. Official statistical data facilitated to obtain and systematise the key quantitative effects of sanctions on the main indicators of technological development of industry, and this allowed for their interpreting in the context of long-term technological security. The study results in a substantiated set of possible trajectories for the technological development of Russian industry under ongoing sanctions, as well as the formulation of guidelines for industrial and technology policy.

The study is dedicated to comparative analysis of the quality procedures of non-financial information disclosure practiced by Russian companies in 2019–2024. In view of the expandin experience of ESG reporting, limitations remain in terms of comparability and trust in the metrics published within it. The objective of the study is identifying the factors that determine the quality of reporting and describing the procedures that increase evidential support and analytic decision-making usefulness for investors, creditors etc. The authors use a comparative design, document review together with structured content analysis of corporate disclosures within the period of 2019–2024, which allow for the research of corporate reporting (including both sustainability reports and integrated annual reports with ESG sections containing environmental, social and governance indicators, as well as ESG databooks / data rooms). The quality is assessed across four dimensions: consistency and completeness, verifiability and methodological transparency, the role of governance involvement in reporting processes, and external assurance through audit or independent verification. The results illustrate, that leading companies provide multi-year indicator dynamics, disclose calculation methods and restatements, assign board-level responsibility, and more often secure external assurance, while formal reports of smaller entities rely on predominantly narrative claims with limited quantitative evidence. The authors of the article conclude the requirement of standard methods for compiling non-financial data, establishing management responsibility for its accuracy, and expanding independent verification of disclosed information. The results of the study may be useful to companies, auditors, regulators, investors, and creditors involved in assessing the quality of non-financial reporting, improving its preparation procedures, and selecting mechanisms for independent verification of disclosed information.

The objective of this article is to examine the challenges of adapting accounting processes in small businesses to changes in tax legislation and accounting regulations as well as to substantiate the role of digital tools in such adaptation. Proposed solutions. The study provides a comparative assessment of three categories of software products used by small businesses for preparing financial statements in Russia. The methodological framework is based on the principles of system analysis, comparative analysis, and functional approaches. The findings demonstrate that neither cloud-based services, nor, especially, banking ecosystems can fully replace specialised professional accounting software. The latter are suitable exclusively for micro-enterprises with minimal accounting needs, whereas cloud-based solutions fail to ensure the correct preparation of the most labor-intensive element of the new reporting framework — the notes to the financial statements. Practical significance of the study substantiates the conclusion that the digitalisation of accounting and control processes has ceased to be merely an optimisation measure and has become a basic standard for the operational resilience of small businesses. The use of primitive, fragmented accounting methods no longer complies with current regulatory requirements. The findings can be used both by small businesses to select optimal accounting tools and by software developers to improve their functionalities in light of current legislative innovations.

The relevance of the given study stems from the fact, that the role of internal audit is significantly increasing in the current context of corporate governance transformation and the need to ensure the economic security of business entities. The objective of the study is to develop scientifically based recommendations for improving audit methodology based on an analysis of the provisions of the new national standard and a summary of best practices in implementing internal audit. The study provides systemic analysis of the content of Preliminary National Standard (PNST) 1034–2025, key innovations of the standard (introduction of the concept of “audit engagement”, the requirement for documenting professional judgment, and the allocation of a consulting function), as well as the research of the issues of its implementation in the practices of Russian entities. Methodology. Using comparative analysis and process modeling methods, practical recommendations were developed for the formation of internal methodological documents of the internal audit service. The study resulted in a proposed framework for methodological support, incorporating the principles of risk-based approach and documented validity, as well as an algorithm for forming the auditor’s professional judgment based on a set of findings, consistent with the requirements of the new standard. The resulting conclusions and recommendations can be used by internal audit departments to improve audit quality and adapt to the requirements of PNST 1034–2025.

The objective of the article is to render an economic and statistical analysis of the transformation of foreign trade in goods of the Russian timber industry in the context of increasing sanctions pressure and changing the configuration of global commodity flows. The relevance of the study is to justify the significant role of the timber industry in the export specialisation of the Russian Federation, as well as the need to assess the sustainability of its foreign trade relations in the new external economic conditions. The purpose of the study is to identify key trends, structural shifts and national specific features of the transformation of exports of goods from the Russian forestry industry. The methodological basis of the work includes an economic and statistical approach combining structural and comparative analysis, as well as a critical synthesis of scientific publications on the timber industry and foreign trade. The empirical base consists of data from international trade statistics provided by the analysis of mirror flows for the period 2006–2024. The study focuses on two key commodity groups of the EAEU HS: group 44 “Wood and products made from it, charcoal” and group 48 “Paper and cardboard; products made of paper pulp, paper or cardboard”, considered in the context of the largest importing countries and the main inter-country groupings. The results of the study also indicate that for some states, the increase in imports of Russian forest products is associated with a high dependence of their own exports on these supplies, which shows an increase in intermediary and redistributive functions in the modern architecture of foreign trade.

The content of the article makes it possible to analyse the contribution of scientists from Voronezh State Agrarian University to the development of accounting, financial, control and analytical support for the functioning of organisations of the agro-industrial complex. The stages of formation and development of the scientific school in the field of accounting and control are determined. The content of the main developments of scientists is disclosed aimed at adapting the accounting, control and finance systems in agriculture in the context of the evolution of economic relations, institutional transformations and the reform of the management system of the agricultural sector of the economy.

Relevance. Increased attention is being paid to the concept of responsible business, a key element of sustainable development, in the context of the transformation of Russia’s socio-economic environment. Corporate responsibility of business, primarily interpreted as a tool of image policy, shapes today an independent strategic framework that influences the long-term competitiveness of companies. The aim of the study is to analyse the principal tasks of responsible business in contemporary Russia. Within this framework, the author examines dynamics of the formation of corporate responsibility and are identifies its key directions, including social, environmental, institutional, and innovative aspects. The basic normative element of the article includes federal laws and decrees of the President of the Russian Federation; acts defining the requirements for the accounting of financial statements; information of the official website of the ECG rating; as well as scientific publications and monographs on the issues of accounting and auditing the achievement of sustainable development and national goals. Methodology. In the course of the work, general scientific and economic methods were applied: synthesis, induction, deduction, a point-rating method, logical analysis, as well as systemic-legal and comparative analysis. The article presents the results of an analysis of companies that are leaders in the ECG rating. The conclusion based on these results, points out that domestic businesses need to increase their contribution to social programmes for employees, as well as to engage in more transparent interaction with state institutions. A unified information space allowing Russian companies for disclosing their commitments to achieve national development goals, makes it possible to improve policy in the field of sustainable development.

For decades, the Russian fishing industry has operated under a raw material appendage model. The bulk of the catch, in the form of unprocessed fish, was exported primarily to the Asia-Pacific region, where value was added to fish products made from Russian raw materials. However, in 2017, the situation began to change rapidly due to the introduction of the investment quota mechanism in the country. The purpose of this article is to conduct a comprehensive analysis of the transformation of Russia’s fisheries complex from a “raw material trap” to a high-value-added sector of the economy. The study examines the prerequisites for the implemented reforms, which have led to the modernisation of the fleet and onshore processing facilities, as well as their subsequent impact on export revenues and the socio-economic development of coastal territories. The article highlights the current challenges of 2024–2026, including increased fiscal pressure, sanctions restrictions, and the search for a balance between business and state interests. The method of operational pricing analysis (the “price glass” method) is applied, and based on the results of its testing, reserves for increasing profitability through vertical integration and deeper processing are identified. Based on data from Rosstat and assessments from industry experts, it is concluded that maintaining the raw material model results in a loss of 60–70% of potential added value, while the implementation of the investment quota strategy is already enabling an increase in exports of deepprocessed products (fillets, surimi, fish meal) and returning margins to the Russian economy.