Reporting as a source for assessing the achievements of the CSR in the conditions of digitalization: improving the organization of the presentation
DOI:
https://doi.org/10.26642/ppa-2023-1(7)-17-21Keywords:
sustainability reporting, CSR, digitalization, EU directive requirements, information and analytical support, standardization, assessment, Directive 2013/34/EUAbstract
The current trend towards building a system of sustainable socio-economic, environmental, institutional development of society affects all areas of enterprise reporting. The article is devoted to solving the problem of increasing the transparency and quality of information in the report on payments to the state, as well as simplifying the process of its formation and presentation. The following research methods are used in the work: bibliographic analysis, comparative analysis, synthesis, generalization. An assessment was made of the possibility of cross-referencing financial statements prepared under the XBRL IFRS Taxonomy when preparing a report on payments to the state by enterprises engaged in the extractive industries and enterprises engaged in logging. With the help of a comparative analysis, it was proved that in order to report on payments to the state by enterprises in a single electronic format, it is necessary to develop additional industry-specific extensions to IFRS XBRL.
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