Abstract:

The current research analyzes the verification standard of corporate reporting, as verification is a method that allows us to assess the quality of information about the enterprise’s sustainable development, which is disclosed in corporate reporting. It was established that methodological approaches allow us to assess a set of qualitative indicators of corporate accountability including completeness, materiality, competence, integrity, confidentiality, and reliability. The influence of structural elements of AA 1000 standard on the quality of information resources is determined. This standard allows us to form a set of methodological guidelines for assessing the quality of information resources concerning the business activities of enterprises. The Information Model for GRI Application in Ukraine was built. According to the results of the study on the development of qualitative properties of information resources through the reports of sustainable development, it is established that not all the systems of regulation of such reporting will form a qualitative information resource, and some can not be applied to the current practice of accounting and economic analysis in Ukraine. It is established that the introduction of new types of reporting to inform a wide range of users requires internal transformation of the accounting system, in particular, and management in general.

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