Tula, Tula, Russian Federation
In today's world, where business social responsibility is becoming increasingly important, having clear and transparent financial statements can strengthen a company's reputation. When investors and consumers see that a company is open and conducts its business in good faith, it can increase customer loyalty and attract a wider range of investors interested in sustainable development and social responsibility. Financial statements are not just a set of numbers and data, but a powerful tool that can have a significant impact on the success and sustainability of a company. It helps to improve internal and external communication, attracts investments, allows you to make informed strategic decisions and creates a culture of transparency and responsibility. The purpose of the study is to substantiate the regulatory provisions for the formation of new financial reporting indicators that can contribute to more informed investment decisions and increase investor confidence. The author considers financial statements as a tool for increasing responsibility and transparency of the company's activities. Managers, especially at the highest levels of management, should be aware of the importance of their decisions and actions for the financial results of the company. This culture of responsibility helps to create an informed attitude towards finance at all levels of the organization. The research is based on general scientific methods analysis, critical evaluation, generalization and observation.The author considers financial statements as a tool to increase responsibility and transparency of the company's activities: employees, especially at the highest levels of management, should be aware of the importance of their decisions and actions for the financial results of the company. This culture of responsibility helps to create an informed attitude towards finance at all levels of the organization. The research is based on general scientific methods – analysis, critical evaluation method, business process modeling. The scientific novelty of the research lies in the generalization of theoretical concepts of reporting with new indicators intended for investors. The article is both theoretical and practical research in nature and will be useful not only for novice businessmen and managers seeking to demonstrate their financial viability and potential for growth by attracting investments and contributing to long-term business development, but also for novice teachers in the field of financial accounting and reporting.
accounting (financial) statements, investment attractiveness, financial management, balance sheet, statement of financial results, cash flow statement
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