Non-financial reporting as a tool for strategic management and enterprise control in the context of lean production

Subject. This article considers a set of theoretical and methodological aspects that characterize the relationship between non-financial reporting, strategic management and control in the context of the application of lean principles. Objectives. The article aims to identify the patterns of influence of non-financial indicators on the effectiveness of strategic decisions, optimization of control processes in the context of lean manufacturing, as well as determine ways to increase the transparency and accountability of the enterprise to stakeholders. Methods. For the study, we used comparison, systematization, and generalization of data. Results. The article identifies areas of concern in the field of formation of data on non-financial reporting of an enterprise in present-day economic conditions and presents the lean principles that can be used when preparing non-financial reporting. Based on the analysis of research by scientists of foreign and domestic science, the article offers an original definition of the term Non-Financial Reporting, based on the concept of lean production, and it identifies innovative approaches to the control of non-financial reporting, aimed at improving the efficiency, transparency and reliability of non-financial information. Conclusions and Relevance. The results of the study confirm that non-financial reporting is an important tool for strategic management and control of the enterprise in a lean manufacturing environment, and it helps assess the effectiveness of the implementation of lean principles, identify opportunities for process improvement and ensure compliance with the growing requirements of social responsibility and sustainable development. The results of the study can be applied in the practical activities of enterprises in various industries, taking into account the specifics and principles of lean manufacturing.