ФОРМАЛІЗАЦІЯ ПОКАЗНИКІВ НЕФІНАНСОВОЇ ЗВІТНОСТІ НА ОСНОВІ ДАНИХ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ПІДПРИЄМСТВА

Abstract

Any business is based on a strategy, which determines the company’s development area, and finances, which show what the company can earn during the implementation of its strategy. After the society achieves certain economic results, it keeps going, but new technologies should be introduced aimed at further improving the quality of life and economic performance. For socially responsible companies, non-financial reports are a tool to demonstrate the company’s reputation in business and mission in society. Ukrainian companies are also beginning to look for sense in reporting, moving from the simple publication of indicators to conceptual issues, such as the preparation and publication of non-financial reporting, which means they are becoming socially responsible business actors. The article raises the relevance of a formalized approach to the formation of non-financial reporting indicators, which will lead to the development of unified methodological approaches in determining the set of non-financial reporting indicators and, as a result, to the universalization of the process of creating non-financial reporting based on accounting and analytical data on the company’s performance. Understanding the intended purpose of non-financial reporting for the general public, enterprises face various temptations: on the one hand, showing the company’s activities in a more attractive light, on the other hand, hiding certain aspects of business activity from competitors. Thus, during the formation of non-financial reporting indicators, there are fears of unscrupulous presentation of information on some sections of non-financial reporting. The publication proposed the structure and content of the company’s non-financial report, which became a formalized approach to the formation of non-financial reporting indicators. It has been proven that the formalized approach to the formation of non-financial reporting indicators solves the problem of developing unified methodological approaches in determining the total indicators, enables internal and external users to comprehensively evaluate the mechanism of management and interaction of the component subsystems of the enterprise (including taking into account the assessment of sectoral orientation according to specific indicators of industry sustainability), which collectively creates the business activity of the enterprise. The need for universalization of non-financial reporting is shown, which should lead to the unification of this process at the legislative level by defining the forms and content of non-financial reporting. This, in turn, should initiate a methodology for the formation of non-financial reporting indicators based on accounting and analytical data on the company's performance, which will contribute to increasing the level of economic security of the company from the point of view both of its business reputation and its social responsibility.