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Документ Aspects of the multidimensionality of non-financial reporting of a company in the era of instant information dissemination(Львівський торговельно-економічний університет, 2021) Iershova, N. Yu.Документ Financial decisions taking into account management reporting of enterpise(Університет банківської справи, 2020) Bondar, Mykola; Iershova, Natalia; Tkachenko, M.; Garkusha, V.; Yavorsky, S.The article discusses existing issues in administrative management reporting which allows obtaining relevant information in terms of enterprise decision management. The purpose of the study is to develop theoretical and methodical aspects of management reporting when making decisions within the enterprise management system. The study of the current state and general trends in the development of the non-financial accounting and reporting system revealed the urgency of pushing a business entity for more transparency by disclosing financial data as well as a wide range of non-financial information. An analysis of empirical data and available research papers has revealed the main advantages of nonfinancial reporting by enterprises and assessed their potential impact on the effectiveness of management decision making. This allowed substantiating a necessity to develop a conceptual framework for strategic reporting. The form of strategic management report is suggested as generalization of accounting and analytical information including predictive information of strategic nature as a set of accounting and calculation indicators that characterize the internal and external environment of the enterprise as a whole and/or its segments and satisfies the information needs of users. The developed and offered format of the strategic management report is relevant and useful for large and medium-sized companies when implementing a strategic development model as well as conducting and applied research in the field of business strategies in order to ensure sustainability. Strategic management reporting as a format of management reporting is fundamental to the processing, interpretation and transmission of information for various levels of enterprise management when making managerial decisions. In addition, it is a tool for improving the informativeness of management reporting. Strategic management reporting also serves as means of overcoming information asymmetries in the process of managing business activities.Документ Theoretical and methodological framework of accounting and analytical support for sustainable development strategy(Academician Yuriy Bugay International Scientific and Technical University, 2019) Iershova, Natalia; Tkachenko, М.In the article, the theoretical and methodological foundations of accounting and analytical support of the enterprise strategy in the concept of sustainable development are investigated. The essence of the concept of "sustainable enterprise development strategy" and its significance in the context of globalization of the economy and access to international commodity, resource and financial markets has been analyzed. The content and structure of accounting and analytical support for the strategy of sustainable development of the enterprise is justified. Structural-logical scheme of procedures for developing strategies for sustainable development of the enterprise has been proposed. The model of accounting and analytical support for the strategy of sustainable development of the enterprise has been developed. Information support for setting goals for sustainable development strategies in the context of sustainability factors has been improved.Документ Корпоративна соціальна звітність як перспектива інформування про людський капітал вітчизняних компаній(Запорізький національний університет, 2011) Шигун, М. М.; Давидюк, Тетяна ВікторівнаУ статті обґрунтовано передумови виникнення соціальної відповідальності бізнесу, розглянуто державне регулювання нефінансового звітування європейських країн, систематизовано дані щодо інформації про людський капітал, відображеної в корпоративних соціальних звітах підприємств України.