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INTEGRATED REPORTING IN THE DIGITAL ECONOMY

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Abstract

Digital technologies are changing and transforming all sectors of the economy. With the onset of the COVID-19 pandemic, digitization has significantly accelerated, as for many companies, digital implementation and transformation have become the main factors contributing to business survival and prosperity [4]. In the future, the impact of digitalization on the economy will only increase.


References

  1. IFRS. (2022). Staff request for feedback to inform future development of the IFRS Sustainability Disclosure Taxonomy for digital reporting. Retrieved from https://www.ifrs.org/news-and-events/news/2022/05/staff-request-for-feedback-to-inform-future-development-of-ifrs-sustainability-disclosure-taxonomy-for-digital-reporting/.
  2. Macpherson, S. (2021). The digital future for corporate reporting. Retrieved from https://intheblack.cpaaustralia.com.au/business-and-finance/digital-future-for-corporate-reporting.
  3. Modugu, К. (2022). Reimaging Corporate Reporting in a Digital Economy Through Accounting Data Analytics. In: Marx Gómez, J., Yesufu, L.O. (eds) Sustainable Development Through Data Analytics and Innovation (pp 113 – 131). Progress in IS. Springer, Cham. https://doi.org/10.1007/978-3-031-12527-0_8.
  4. Peligrino, L.J. (2022). The Analogy of Accounting Automation and ESG Digitalization: What Future-Forward Organizations Should Know. Retrieved from https://www.azeusconvene.com/esg/articles/the-analogy-of-accounting-automation-and-esg-digitalization.
  5. Topazio, N. (2018). Raising the Reporting Bar: Why Integrated Reporting (IR) Matters in the Digital Economy. Retrieved from https://www.aicpa-cima.com/news/raising-the-reporting-bar-why-ir-matters-in-the-digital-economy.html.

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Copyright (c) 2022 Alina Fesenko, Valentyna Kostyuchenko