Abstract:

Globalization of economic processes taking place in the world space indicates the need for mutual relations of stakeholders in business development, contributing to financial stability and sustainable development of companies in different countries, improvement of corporate behavior, effective investment and innovation policy. The article reveals the directions to increase the digitalization of the economy, the issues of creating an information database for the companies’ activities, the strategy of creating equity, increasing the additional cost, providing a continuous reproduction process. Nowadays, information exposure has become an important problem that requires the evolution of the reporting system, increasing the ability to eliminate information gaps in order to meet the needs of different stakeholders, that is to involve them in the corporate governance of economic entities. The paper studies methods and techniques of financial and non-financial information integration through a company’s single integrated report to reflect the results how the company uses its resources (capital) through the structural elements of capital: production, financial, intellectual, human, natural and social capital. The possibilities to increase the transparency of business by preparing a new model of non-financial reporting based on integrated thinking, which provides a comprehensive assessment of the organization’s effectiveness and prospects, provides investors with the information necessary to make more effective decisions on the allocation of capital. The methodical bases of the reporting formation for business strategy, opportunities of the company to create additional cost taking into account economic, social and natural factors are defined, that will increase the interest in financial investments to create capitalized value.