Year: 2025
Type: article
Abstract: The article examines current issues of ensuring information transparency of economic entities as a new qualitative characteristic of corporate reporting. The author conducted a substantive analysis of the category of «information transparency» and identified key properties. A conceptual framework is proposed and the basic components of ensuring information transparency of economic entities in the corporate reporting system are defined. A conceptual model of digital corporate reporting as an information ecosystem based on the implementation of platform solutions has been developed. Effective methods of communication in a three-party format have been defined: «economic entities — third-party services — stakeholders». A set of integration solutions for the connectivity of financial and non-financial indicators in the corporate reporting system has been formed. A control toolkit for conducting internal and external verification of reporting data has been proposed.
Source: Auditor
Author: Irina Safonova
Institution: Financial University
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4413315636