The discussion on the need to develop a conceptual model for modern corporate reporting is actively ongoing within the academic and professional communities. In the context of the digitalization of all economic, social, and political processes in society, the issue of ensuring a high-quality informational environment has reached a point where solutions are now feasible. This research aims to identify the achievements of digitalization in the field of information support for companies’ activities and explore the potential of digital technologies in creating an advanced format of interactive integrated corporate reporting. The research methodology is based on examining corporate reporting of economic entities as a unified digital information-analytical platform, operating on the principles of an ecosystem approach to data formation and disclosure. As a result of the research, the authors conclude that blockchain and DLT technologies, artificial intelligence (AI), the introduction of the XBRL format, and BI tools make it possible to create a fundamentally new digital information space—a corporate reporting information infrastructure. The novelty of this research lies in the identification of opportunities and trends in the development of digital corporate reporting and in the proposals for improving the corporate reporting model through the integration of certain ESG factors with digital technologies. These recommendations help expand the scope of digitalization’s integration with corporate reporting, enhancing the usefulness of reporting information for various stakeholder groups.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Digital IT Solutions in Corporate Reporting: Current Trends and Future Prospects

  • Olga V. Rozhnova,
  • Irina V. Safonova,
  • Elena E. Alenina,
  • Ilya A. Alenin

摘要

The discussion on the need to develop a conceptual model for modern corporate reporting is actively ongoing within the academic and professional communities. In the context of the digitalization of all economic, social, and political processes in society, the issue of ensuring a high-quality informational environment has reached a point where solutions are now feasible. This research aims to identify the achievements of digitalization in the field of information support for companies’ activities and explore the potential of digital technologies in creating an advanced format of interactive integrated corporate reporting. The research methodology is based on examining corporate reporting of economic entities as a unified digital information-analytical platform, operating on the principles of an ecosystem approach to data formation and disclosure. As a result of the research, the authors conclude that blockchain and DLT technologies, artificial intelligence (AI), the introduction of the XBRL format, and BI tools make it possible to create a fundamentally new digital information space—a corporate reporting information infrastructure. The novelty of this research lies in the identification of opportunities and trends in the development of digital corporate reporting and in the proposals for improving the corporate reporting model through the integration of certain ESG factors with digital technologies. These recommendations help expand the scope of digitalization’s integration with corporate reporting, enhancing the usefulness of reporting information for various stakeholder groups.