DIGITALIZATION OF CORPORATE REPORTING: MODERN APPROACHES TO ELECTRONIC SUBMISSION

Abstract

The digital transformation of business processes is fundamentally changing
approaches to the formation, processing, submission and use of enterprise reporting. Under these
conditions, electronic reporting should be considered not merely as a technological alternative to
paper-based document submission, but as an integral component of the enterprise information
management system. The relevance of the study is determined by the need to identify the
organizational, technological and economic prerequisites for the effective digitalization of
reporting processes and to substantiate approaches to improving the efficiency of electronic
reporting.
The purpose of the article is to substantiate modern approaches to the digitalization of
enterprise reporting and to develop a conceptual framework for organizing the electronic
submission of reporting information as an integrated component of the enterprise digital
information cycle. The methodological basis of the research is formed by a systematic approach to
the study of digital reporting processes. The methods of analysis and synthesis, comparison,
structural and functional analysis, economic analysis, generalization, expert assessment and
modeling are applied. The information basis of the study includes scientific publications on
accounting and corporate reporting digitalization, official statistical information on the use of
information and communication technologies by enterprises, and regulatory and methodological
materials concerning electronic reporting.
The study systematizes the main technological prerequisites for the digitalization of enterprise
reporting, including the use of ERP systems, electronic document management, cloud technologies,
business intelligence tools, automated data verification, qualified electronic signatures and
electronic reporting platforms. The reporting digitalization process is structured into five
interconnected stages: data formation and integration; automated processing and reporting
generation; control and verification of reporting indicators; electronic signing and submission;
confirmation of reporting acceptance and subsequent analytical use of reporting information. The
relationship between digital tools and economic effects is substantiated. It is established that the
economic results of reporting digitalization include reduction of labor and transaction costs,
shortening of reporting preparation time, reduction of technical and arithmetic errors,
improvement of information quality, acceleration of information exchange and enhancement of the
efficiency of managerial decision-making.
The scientific novelty of the research lies in the development of a conceptual approach to
considering electronic reporting as a component of a closed digital information cycle of an
enterprise rather than as an isolated reporting operation. The proposed approach makes it possible
to integrate accounting information, internal control, electronic document flow, reporting
submission and analytical processing within a unified digital environment.
The practical significance of the obtained results consists in the possibility of applying the
proposed approach by enterprises when developing digital transformation programs, selecting
information technologies, optimizing reporting procedures and evaluating the economic effects of
digitalization. Further research should focus on developing quantitative indicators for assessing the
economic efficiency and digital maturity of enterprise reporting systems.
Keywords: digitalization, enterprise reporting, electronic reporting, digital transformation,
accounting information, ERP systems, electronic document management, digital technologies,
economic efficiency, management information.

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