The normative principles governing the basis for the presentation and assessment of financial information define uniform conditions for the formation of information support that is adequate to the basic requests of interested users. At the same time, the information potential of public financial information, reflected in the reporting of corporations, has a significant degree of variation and indicates different approaches to the formation of a policy for the presentation of financial data by the companies’ management. Based on the review and interpretation of indices of public financial statements of large petrochemical organizations, the work proposes a system consisting of ten independent criteria for assessing the qualitative level of detailing information on the results of their financial and economic activities. Parametric assessment of information in accordance with the proposed criteria enables the assignment of individual rating points for the selected research objects, the aggregate value of which reflects the integrated index of the information usefulness of the reporting data for an interested user. The heterogeneity degree of approaches to the disclosure of indices by different companies within each of the criteria under consideration reflects the coefficient of variation indicating that the most pronounced differences are observed in the content and format of presentation of forecast information as part of the array of reporting data of organizations. The empirical basis of the study was formed by indices of public financial statements of the largest petrochemical companies.