Development of information and analytical support for the formation of corporate reporting of commercial organizations

Abstract

Importance: a set of theoretical approaches to the study of the development of information and analytical support for the formation of corporate reporting in commercial organizations in the context of sustainable economic growth. Purpose: study of information and analytical support for the process of forming corporate reporting by developing the architecture of a system for combining information and analytical blocks integrated into the digital space of a commercial organization. Research design: a critical analysis of scientific works by domestic scientists in the field of information and analytical support for the formation of corporate reporting is carried out. The main elements of information support for the process of drawing up corporate reporting are characterized, including internal and external sources of information, which include: legal regulation of the process of forming corporate reporting, including Russian and international standards; accounting and reporting system of the organization; financial statistics; non-systemic data. Results: an architecture of information and analytical support for corporate reporting of a commercial organization has been developed, including financial and non-financial information about the external and internal environment, covering a full time interval (past, present, future), the interrelation of all management functions (planning, organization, motivation and control), methodological and instrumental support, all this integrated into a single digital space of a commercial organization, which contributes to the formation of interactive corporate reporting of the highest level of maturity. The architecture of information and analytical support for the formation of corporate reporting proposed in the article can be used in commercial organizations of various industries, which contributes to increasing the transparency of such reporting.