РАСКРЫТИЕ ИНФОРМАЦИИ О РИСКАХ ПРЕДПРИЯТИЙ ПРИ ФОРМИРОВАНИИ БИЗНЕС-МОДЕЛИ В ИНТЕГРИРОВАННОЙ ОТЧЕТНОСТИ

Abstract

The article examines the relevance of disclosing information about the risks of enterprises in the formation of a business model in integrated reporting to increase transparency, competitiveness and investment attractiveness of enterprises. The purpose of the study is to determine the role, significance and benefits of disclosing information about the risks of enterprises in the formation of a business model in integrated reporting, as well as to propose a method for disclosing such information. The article uses methods of logical analysis and generalization of scientific publications on the research topic; meaningful analysis of the practical aspects of disclosure of information about the risks of enterprises; linguistic analysis of the conceptual apparatus on the research topic; establishing causal relationships of economic indicators. As a result of the study, the author summarized and systematized information on terminology; on the basis of a literature review, methods were identified according to which information about risks is disclosed in corporate reporting; the increasing role of disclosure of information about the risks of enterprises in the formation of a business model has been determined; benefits identified; a methodology has been developed by which it is possible to disclose information about risks when forming a business model in integrated reporting in the context of six capitals (financial, industrial, social and reputational, human, natural and innovative).