Conceptual Model of Digital Corporate Reporting

The transformation of a vast amount of diverse reporting data, generated by companies on both a mandatory and voluntary basis, into a digital ecosystem of corporate reporting is a crucial step towards establishing a unified national reporting structure. This transformation contributes to the effective implementation of strategic goals set by the state, as part of the national project «Data Economy» and other related initiatives. The purpose of this study is to develop conceptual frameworks, theoretical and methodological approaches to the formation and disclosure of information in the digital corporate reporting system. To achieve this, we used a range of methods , including deduction and induction, logical and structural analysis, empirical research, content analysis, comparison, and grouping. The object of the research is corporate reporting of leading Russian companies, recognized as pioneers in the field of information disclosure. The subject of the study is a set of theoretical, methodological, and practical solutions to ensure the transparency of companies in the corporate reporting system. The scientific nov elt y of this research lies in defining the boundaries and content of corporate reporting and developing a digital corporate reporting model that includes: a system of principles and requirements for the formation and disclosure of reporting information; the image and style of corporate reporting; structural elements (composition and characteristics); sources and methods for collecting and aggregating primary data; integration processes; solutions for harmonizing and aligning financial and non-financial indicators; technological solutions for the creation and presentation of reporting information; mechanisms for ensuring data transparency (tools for assessing the reliability of reporting information). This work is part of a comprehensive scientific study. The results of the study may be of interest to national regulators, the scientific community, professional associations, and business communities.