ЗВІТ ПРО УПРАВЛІННЯ: ІДЕНТИФІКАЦІЯ, СТРУКТУРА, РОЗКРИТТЯ ІНФОРМАЦІЇ

Abstract

The article reviews the peculiarities of the formation of the Management Report, its structure. Based on the above, we can formulate the task of the study, which is to identify and develop the structural content of the management report, which is designed to provide a theoretical foundation for the concept of accounting and analysis in sustainable development. Suggestions for disclosure in the Report on the management of information on social and environmental aspects of the enterprise. It is established that the performance indicators of enterprises (companies) given in the Management Report are the best means of convincing the reliability of the enterprise. It is justified that the management report is useful for all stakeholders. The combination of financial and non-financial reporting will allow companies to establish a link between organizational strategy, financial performance and the components of sustainable development, including social and environmental aspects of activities. The potential of financial indicators will be highlighted by content that can be used to reveal their essence so that they are understandable to users. This includes financial statements, longterm development plans, cases, technological features of production and areas of technology improvement, etc. The components of the management report are considered on the example of the trade network of Silpo-Food LLC, which belongs to the company FOZZY GROUP. In the management report, Silpo-Food LLC also discloses environmental aspects of its activities, where it provides information on the impact of the company’s activities on ecosystems, develops environmental protection measures and takes into account the use of ecosystem services: rational use of water; greenhouse gas emissions, energy consumption, etc. In the area of “Social aspects and personnel policy” provides information on “encouragement (motivation) of employees; labor protection and safety; measures to combat corruption and bribery, etc.”. The need to form an integrated reporting model, which will provide more complete information about the activities of domestic enterprises, eliminate the shortcomings of information management system and reflect in more detail the financial risks and opportunities of economic entities.