Transformation of Corporate Reporting of Strategic and System-Forming Organizations of Russia in the Paradigm of Their Digital Profile (Part 2)

The article examines the problems of transforming corporate reporting of strategic and system-forming organizations in Russia in the paradigm of their digital profile using digital platforms. The approach to transformation proposed by the authors is aimed at solving the problem of inconsistency of the same information disclosed in various forms and types of public reporting of the organization, as well as the incoherence of the financial and non-financial indicators disclosed in them. The conducted factor analysis of the system of strategic and system-forming organizations in Russia made it possible to identify sectors and types of these organizations in terms of requirements for information disclosure in their corporate reporting.

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Publication Details

Journal
Auditor
Published
2025-08-19
DOI
https://doi.org/10.12737/1998-0701-2025-11-7-3-7
Primary Topic
Economic and Technological Developments in Russia
Type
article
Field-Weighted Citation Impact
0.00
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article

Transformation of Corporate Reporting of Strategic and System-Forming Organizations of Russia in the Paradigm of Their Digital Profile (Part 2)

R. P. Bulyga, И. В. Сафонова, Vardan Mkrtchyan
Auditor
Economic and Technological Developments in Russia
article

Transformation of Corporate Reporting of Strategic and System-Forming Organizations of Russia in the Paradigm of Their Digital Profile (Part 2)

R. P. Bulyga, И. В. Сафонова, Vardan Mkrtchyan
article en

Abstract

The article examines the problems of transforming corporate reporting of strategic and system-forming organizations in Russia in the paradigm of their digital profile using digital platforms. The approach to transformation proposed by the authors is aimed at solving the problem of inconsistency of the same information disclosed in various forms and types of public reporting of the organization, as well as the incoherence of the financial and non-financial indicators disclosed in them. The conducted factor analysis of the system of strategic and system-forming organizations in Russia made it possible to identify sectors and types of these organizations in terms of requirements for information disclosure in their corporate reporting.

AuditorVol. 11(7)
Financial University (RU)
Openalex Percentile: Top 56%
Economic and Technological Developments in Russia
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