THE ROLE AND IMPORTANCE OF FINANCIAL AND NONFINANCIAL IN-FORMATION FOR THE SUCCESSFUL IMPLEMENTATION OF INFRASTRUCTURE PROJECTS

The article shows the importance of finan-cial and non-financial information in various areas, examines the historical aspects of the formation of requirements for integrated reporting as a brief form of communication about the strategy, management, perfor-mance results and prospects of the organi-zation, taking into account its external envi-ronment. The authors substantiate that the importance of relevant and reliable infor-mation increases within the framework of project activities, and especially in the de-velopment and implementation of infra-structure projects. The availability of inte-grated financial and non-financial infor-mation ensures transparency in interaction between project participants, facilitates the task of monitoring the situation with the implementation of the project, allows for effective management of the impact of the project on the environment and ensures the minimization of negative consequences.