Subject. This article deals with the development of a concept of development of non-financial reporting by Belarusian business entities using graph theory. Objectives. The article aims to determine the areas of development of non-financial reporting by Belarusian business entities and develop an original concept of this reporting using graph theory. Methods. For the study, I used an integrated approach based on retrospective, systems, functional and structural analyses, observation, classification, grouping, sampling, comparison, generalization, and evolutionary analysis. Results. The article substantiates the need for Belarusian business entities to form non-financial reporting. In the Republic of Belarus, there is not a single regulatory legal act that regulates the process of introducing sustainable development reporting and integrated reporting (public non-financial reporting) into the practice of business entities. The article presents the author-designed concept for the development of non-financial reporting by Belarusian business entities using graph theory. For the first time, the Problem Tree has been developed, which is expedient to rebuild into an integrated target programme. Conclusions. The article concludes that the use of an integrated target programme in practice will undoubtedly contribute to increasing the competitiveness of Belarusian producers. It is expedient to extend these approaches to other EurAsEC member States.
Keywords: non-financial reporting, graph theory
References:
Ore O. Grafy i ikh primenenie [Graphs and Their Uses]. Moscow, LKI Publ., 2008, 168 p.
Novozhilova L.M. Grafy, seti, trassy [Graphs, networks, routes]. St. Petersburg, St. Petersburg State University Publ., 2007, 108 p.
Kas'yanov V.V., Evstigneev V.A. Grafy v programmirovanii: obrabotka, vizualizatsiya i primenenie: monografiya [Graphs in programming: processing, visualization and application: a monograph]. St. Petersburg, BKhV-Peterburg Publ., 2003, 1104 p.
Vinogorov G.G., Lapko A.A. Primenenie ekonomiko-matematicheskikh metodov (teorii grafov) v bukhgalterskom uchete i analize khozyaistvennoi deyatel'nosti [Application of economic and mathematical methods (graph theory) in accounting and analysis of economic activity]. Minsk, BSEU Publ., 2001, 31 p.
Ore O. Teoriya grafov [Theory of Graphs]. Moscow, Librokom Publ., 2009, 352 p.
Sucar L.E. Veroyatnostnye grafovye modeli. Printsipy i prilozheniya [Probabilistic Graphical Models]. Moscow, DMK Press Publ., 2021, 338 p.
Harary F. Teoriya grafov [Graph Theory]. Moscow, Editorial URSS Publ., 2003, 296 p.
Harary F. Teoriya grafov [Graph Theory]. Moscow, URSS, LENAND Publ., 2015, 304 p.
König D. Theorie der endlichen und unendlichen Graphen: Monographie. Leipzig, 1936, 257 р.
Vinogorov G.G. Analiz sotsial'noi otvetstvennosti biznesa: ekologicheskii (prirodookhrannyi aspekt). V kn.: Postulaty minulogo i perspektivy realizatsii byudzhetno-nalogovoi politiki: monografiya [An analysis of social responsibility of business: ecological (environmental aspect). In: Postulates of the past and prospects for the implementation of fiscal policy: a monograph]. Severodonetsk, SNU im. V. Dalya Publ., 2015, p. 184.
Vinogorov G.G. [Issues of analysis of corporate social responsibility: ecological (environmental) aspect]. Gumanitarno-ekonomicheskii vestnik. Nauchno-teoreticheskii zhurnal, 2014, no. 2, pp. 79–87. (In Russ.)
