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ИД «Финансы и кредит»






Digest Finance

The concept of development of non-financial reporting by Belarusian business entities using graph theory

Vol. 28, Iss. 4, DECEMBER 2023

PDF  Article PDF Version

Received: 26 October 2023

Received in revised form: 7 November 2023

Accepted: 9 November 2023

Available online: 28 December 2023


JEL Classification: M40, M48

Pages: 386–403


Georgii G. VINOGOROV Belarusian State Economic University (BSEU), Minsk, Republic of Belarus


Subject. This article deals with the development of a concept of development of non-financial reporting by Belarusian business entities using graph theory.
Objectives. The article aims to determine the areas of development of non-financial reporting by Belarusian business entities and develop an original concept of this reporting using graph theory.
Methods. For the study, I used an integrated approach based on retrospective, systems, functional and structural analyses, observation, classification, grouping, sampling, comparison, generalization, and evolutionary analysis.
Results. The article substantiates the need for Belarusian business entities to form non-financial reporting. In the Republic of Belarus, there is not a single regulatory legal act that regulates the process of introducing sustainable development reporting and integrated reporting (public non-financial reporting) into the practice of business entities. The article presents the author-designed concept for the development of non-financial reporting by Belarusian business entities using graph theory. For the first time, the Problem Tree has been developed, which is expedient to rebuild into an integrated target programme.
Conclusions. The article concludes that the use of an integrated target programme in practice will undoubtedly contribute to increasing the competitiveness of Belarusian producers. It is expedient to extend these approaches to other EurAsEC member States.

Keywords: non-financial reporting, graph theory


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ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

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Vol. 28, Iss. 4
December 2023