МЕТОДОЛОГІЯ ФОРМУВАННЯ ЗВІТНОСТІ ПРО УПРАВЛІННЯ В СИСТЕМІ ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ ЗОВНІШНЬОГО КОНТРОЛЮ ПІДПРИЄМСТВ

Abstract

The article proves that governance reporting is derived from the corporate governance model, with the greatest importance in the Anglo-Saxon model, the least in the Japanese model, and the intermediate value in the German model to which Ukraine aspires. It is shown that the role of non-financial reporting will grow as the stock market develops and its capitalization increases. The provisions on which the methodology of forming reports on management in the system of information support of external control of enterprises is based are systematized: division of indicators into financial and non-financial, obligatory and additional; minimization of costs for additional disclosure of accounting information; elimination of duplication of information in separate reports; meaningful distribution of information between financial and non-financial reporting; development of sustainable development accounting. The paper describes the role of Management Reports in the system of information support of business analysis of economic systems of enterprises. Requirements for the content of the Management Report have been determined, taking into account the specifics of business entities. Recommendations for streamlining the content of the Management Report in terms of supplementing the selected sections with specific indicators, information on which must be disclosed, as well as eliminating duplication of financial statements and additional disclosure of non-financial information. Proposals have been developed to improve certain sections of the Management Report: «Environmental Aspects», «Social Aspects and Personnel Policy», «Research and Innovation». The need to harmonize national legislation with European legislation in terms of liability for non-disclosure, late submission or distortion of information in the Management Report, which should be provided by the Code of Ukraine on Administrative Offenses, Tax Code of Ukraine, Law of Ukraine «On Accounting and Financial Reporting in Ukraine». by equating the legal status of the Management Report to the forms of financial and tax reporting.