Subject. This article focuses on identifying trends related to the optimization of data disclosure in reporting and addressing constraints, including in relation to disclosure-sensitive information. Objectives. The article aims to identify the classification features in relation to mandatory disclosure, determine the existing trends in the optimization and restrictions of information disclosure in financial and non-financial reporting, as well as describe the prospects for solving the problems of transparency of reporting prepared under the conditions of information restriction. Methods. For the study, we used the methods of logical analysis, systematization, data grouping, comparison, and average values. Results. The article proposes classification features in relation to information to be disclosed in financial statements, identifies trends in the disclosure of non-financial information, evaluates approaches to the statutory regulation of disclosure of information in financial statements proposed in international practice, and formulates proposals regarding the prospects for disclosure of reporting information. Conclusions. The processes of improving the transparency of information in the reporting of Russian organizations are multidirectional, depending on the situation in the economic and political sphere. Some organizations need to limit the publication of both individual information and financial statements as a whole, but at the same time, the number of enterprises providing non-financial reporting in order to strengthen their positions in financial markets and attract investors gets increasing. The regulatory framework for these processes is aimed at developing optimal approaches to the application of restrictions on information disclosure and providing methodological support to ensure a balance between the interests of preparers and users.
Mel'nik M.V. [Scorecard for Integrated Reporting]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions, 2019, vol. 15, no. 3, pp. 58–64. (In Russ.)
Chaikovskaya L.A. [Corporate reporting and its role in business management]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2023, vol. 10, no. 1, pp. 28–35. (In Russ.) URL: Link
Kadochnikova E.I., Usanova D.Sh., Zul'fakarova L.F., Drozdova D.A. [Disclosure of information in financial statements: relationship with the shareholder value of public companies]. Kazanskii ekonomicheskii vestnik = Kazan Economic Vestnik, 2020, no. 3, pp. 76–86. URL: Link (In Russ.)
Hai Lu, Jee-Eun Shin, Mingyue Zhang. Financial Reporting and Disclosure Practices in China. Journal of Accounting and Economics, 2023, vol. 76, iss. 1, 101598. URL: Link
Vakhrushina M.A., Vakhrushina A.A. [Disclosure of the COVID-19 pandemic impact on companies' financial reporting as a condition of its transparency]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2021, vol. 24, iss. 3, pp. 271–296. (In Russ.) URL: Link
Bulyga R.P., Rozhnova O.V., Safonova I.V. [Systematization of requirements to the reporting information in PJSC at the present stage]. Auditorskie vedomosti = Audit Journal, 2022, no. 2, pp. 11–15. (In Russ.)
Tuan D.A., Giang N.T. The Value Relevance of Risk Disclosure: Evidence from Vietnam Listed Banks. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2022, no. 5, pp. 235–243. URL: Link
Kogdenko V.G., Kazakova N.A. [Substantiation of Parameters of Environmental Security and Sustainability of the Development of the Metallurgical Industry]. Problemy prognozirovaniya = Studies on Russian Economic Development, 2023, vol. 34, no. 1, pp. 115–123. (In Russ.) URL: Link
Derevyankina E.S., Yankovskaya D.G. [Disclosure of ESG-factors in the integrated reporting of oil producing organizations as a basis for making investment decisions]. Intellekt. Innovatsii. Investitsii = Intellect. Innovations. Investments, 2022, no. 2, pp. 44–56. (In Russ.) URL: Link
Kung-Cheng Ho, Renji Sun, Lei Yang, Hui-Min Li. Information Disclosure as a Means of Minimizing Asymmetric Financial Reporting: The Role of Market Reaction. Economic Analysis and Policy, 2023, vol. 78, pp. 1221–1240. URL: Link
Kozmenkova S.V., Alborov R.A. [Project structure of financial statements: Comparative analysis and recommendations for improvement]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 2, pp. 216–240. (In Russ.) URL: Link
Sheshukova T.G., Kotova K.Yu., Shakirova N.N. [Non-financial statement: content and analysis of indicators]. Modern Economy Success, 2023, no. 2, pp. 69–81. (In Russ.)
Kulikova L.I., Minina E.A. [Formation of information in the integrated reporting system: a study of the current state]. Intellekt. Innovatsii. Investitsii = Intellect. Innovations. Investments, 2021, no. 6, pp. 49–62. (In Russ.) URL: Link
Endovitskii D.A., Nikitina L.M., Borzakov D.V. [Evaluation of the corporate social responsibility of Russian companies on the basis of comprehensive analysis of non-financial reporting]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2014, vol. 13, iss. 8, pp. 2–10. URL: Link (In Russ.)
Bilal, Duojiao Tan, Komal B., Ezeani E., Usman M., Salem R. Carbon Emission Disclosures and Financial Reporting Quality: Does Ownership Structure and Economic Development Matter? Environmental Science & Policy, 2022, vol. 137, pp. 109–119. URL: Link
Bychkova S.M., Mikhailova Zh.V. [The impact of industry-specific features on the information needs of users of accounting financial statements]. ETAP: ekonomicheskaya teoriya, analiz, praktika = ETAP: Economic Theory, Analysis, and Practice, 2021, no. 3, pp. 112–126. (In Russ.) URL: Link
Khoruzhii L.I., Katkov Yu.N., L'vova S.A. [Disclosure of information on innovation activities in agribusiness organizations under IFRS, GAAP and RAS]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2023, no. 5, pp. 272–286. (In Russ.) URL: Link
Glushchenko A.V., Kucherova E.P. [Formation of segment reporting as an additional information base of the agricultural holding management system]. Vestnik Akademii znanii, 2021, no. 44, pp. 70–77. (In Russ.) URL: Link
Druzhilovskaya T.Yu., Druzhilovskaya E.S. [Analysis of the draft new IAS 1 regulations on the formation of financial statements]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2022, vol. 9, no. 3, pp. 85–94. (In Russ.) URL: Link
Sapozhnikova N.G., Al-Khalfi Kh.K.K. [Corporate standards and integrated reporting]. Sovremennaya ekonomika: problemy i resheniya = Modern Economics: Problems and Solutions, 2022, no. 3, pp. 105–114. (In Russ.) URL: Link
Bogataya I.N., Evstaf'eva E.M., Lavrov D.A. [Development of a methodology for the formation of integrated reporting in organizations]. Audit i finansovyi analiz = Audit and Financial Analysis, 2022, no. 1, pp. 23–28. (In Russ.) URL: Link
Kamordzhanova N.A., Ludanova A.G. [Visualization of non-financial reporting and its tools]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2022, no. 12, pp. 1029–1034. (In Russ.) URL: Link
Rozhnova O.V. [Infosharing: A new look at corporate reporting and accounting of stakeholders]. Auditorskie vedomosti = Audit Journal, 2023, no. 2, pp. 34–39. (In Russ.)
