PROSPECTS FOR ADDITIONAL DISCLOSURE OF ACCOUNTING INFORMATION IN THE CORPORATE GOVERNANCE SYSTEM

Abstract

The necessity of researching the reasons for avoiding the implementation of additional disclosure of accounting information by the management of corporate structures has been grounded. The obstacles of additional disclosure of accounting information by corporate structures (the need to spend the costs of additional disclosure; the opportunistic behavior of subjects of the organization of the accounting system of the corporate structure; the occurrence of threats to disclose confidential information; the need to spend the cost of perceiving additional information) has been analyzed. The directions of improving additional disclosure of accounting information in the corporate governance system in Ukraine (improving the current practice of additional disclosure of accounting information; developing the concept of integrated reporting of corporate structures; developing a corporate reporting system based on the ESG model) have been suggested.