New conceptual approaches in the context of sustainable socio-economic development of society predetermined the processes of evolution of corporate reporting and the introduction of new types of reporting into management practice. The information preferences of individual groups of interested users suggest different target orientations of corporate reports. The lack of unity in approaches to understanding the essence of corporate reporting has led to interest in studying the diversity of its types. Purpose of the work: research and systematization of approaches to the content of corporate reporting and its components, their target orientation and principles of formation, classification of reports in the corporate reporting system. Methods and results of the study: using a systematic approach and general scientific methods of cognition, analysis, synthesis and generalization, approaches to understanding the essence of corporate reporting are systematized, the constituent elements of the corporate reporting system are identified, trends in the development of corporate reporting and its regulatory regulation are considered, types of corporate reports are determined according to the target directions and principles of their formation.