Subject. This article deals with the issues related to the methodology of creating a digital profile for State strategic and systemically important organizations. Objectives. The article aims to clarify the conceptual foundations of the digital profile of State strategic and systemically important organizations and develop a methodological algorithm for its formation based on corporate reporting in the context of digital transformation of public administration. Methods. For the study, we used comparative, systems, and structural and functional analyses, based on the regulatory framework and best practices of disclosure by State-owned companies and corporations. Results. The article proposes an original definition of the digital profile of a State strategic and systemically important organization, outlines a set of principles for forming the digital profile, and also presents a four-step methodological algorithm for building it based on corporate reporting. Conclusions and Relevance. The digital profile of State strategic and systemically important organizations differs from a similar tool used by commercial entities due to the public-law nature of these organizations, the regulatory rules on the types of data, and information security requirements. The original definition of a digital profile and the set of formulated principles create a conceptual foundation for unifying methodological approaches to shaping a digital profile in the public sector. The developed four-step algorithm provides a systematic solution for digital transformation tasks, taking into account multi-level reporting and the requirements for machine-readable formats. Its practical application will ensure the accuracy, completeness, and relevance of the data needed for the effective functioning of the government management and financial regulation system. The results obtained are practically significant for a wide range of stakeholders: government sector organizations, supervisory and regulatory bodies, developers of government information systems and digital platforms, as well as the scientific community in terms of advancing corporate reporting methodology.
Keywords: digital profile, consolidated reporting, strategic and systemically important organizations, digital ecosystem, sustainable development
References:
Igumnov V.V. [Digital profiling: a new reality of public administration]. Vestnik ekonomiki, prava i sotsiologii, 2023, no. 3, pp. 172–175. (In Russ.) EDN: DFDJEP
Antroptseva I.O. [Digital profile as an object of public digital financial control]. Finansovoe pravo, 2022, no. 5, pp. 2–4. (In Russ.) EDN: OQGRWT
Popova S.S., Bedenkova A.S. [Digital profile: issues of definition and use in public administration]. Vestnik Moskovskogo universiteta. Seriya 21: Upravlenie (gosudarstvo i obshchestvo), 2024, vol. 21, no. 1, pp. 98–120. (In Russ.) DOI: 10.55959/MSU2073-2643-21-2024-1-98-120 EDN: ANHLXT
Bronnikov I.A., Bedenkova A.S. [Metaverses and States: Together or apart]. Ars Administrandi, 2023, vol. 15, no. 2, pp. 224–250. (In Russ.) DOI: 10.17072/2218-9173-2023-2-224-250
Salavatova Yu.A. [Digital profile as an element of the digital economy]. Nauka i biznes: puti razvitiya, 2023, no. 6, pp. 124–127. (In Russ.) EDN: SSSMLM
Vinogradova E.V., Polyakova T.A., Minbaleev A.V. [Digital profile: the concept, regulatory mechanisms and enforcement problems]. Pravoprimenenie, 2021, vol. 5, no. 4, pp. 5−19. (In Russ.) DOI: 10.52468/2542-1514.2021.5(4).5-19 EDN: NZFOBQ
Rozhnova O.V., Safonova I.V. [Digital company profile as a new concept for modern corporate reporting]. Obrazovanie. Pravo, 2024, no. 2, pp. 101–106. (In Russ.) DOI: 10.25683/VOLBI.2024.67.964 EDN: MALYEM
Safonova I.V. [Development of the corporate reporting model in the concept of ecosystem approach]. Uchet i statistika, 2023, no. 2, pp. 107–116. (In Russ.) DOI: 10.54220/1994-0874.2023.42.91.010
Bulyga R.P., Safonova I.V., Slavin B.B. [The concept of an integrated platform of a single digital data system of strategic and system-forming organizations in the form of a digital profile]. Auditor, 2025, vol. 11, no. 8, pp. 18–30. (In Russ.) DOI: 10.12737/1998-0701-2025-11-8-18-30 EDN: KQFASL
Bulyga R.P., Safonova I.V., Mkrtchyan V.Kh. [Transformation of corporate reporting of strategic and system-forming organizations of russia in the paradigm of digital profile (Part 1)]. Auditor, 2025, vol. 11, no. 6, pp. 14–25. (In Russ.) DOI: 10.12737/1998-0701-2025-11-6-14-25 EDN: RDCMXM
Rozhnova O.V., Safonova I.V., Alenina E.E., Alenin I.A. Digital IT solutions in corporate reporting: Current trends and future prospects. In: Management of Digital Technologies in the Innovative Economy. Springer Nature Switzerland AG, Cham, 2025, pp. 301–305. DOI: 10.1007/978-3-031-83331-1_49 EDN: TWRYUU
Bogataya I.N., Bulyga R.P., Evstaf'eva E.M. [Methodological approaches to the formation of the digital profile of the backbone organizations of the Russian Federation]. Uchet i statistika, 2025, vol. 22, no. 3, pp. 28–46. (In Russ.) DOI: 10.54220/1994-0874.2025.10.81.003 EDN: REAVPY
Yukhno A.S. [Features of the development of digital platforms in the context of the transformation of the modern economy]. Nalogi. Pravo, 2025, vol. 18, no. 6, pp. 60–71. (In Russ.) DOI: 10.26794/1999-849X-2025-18-6-60-71
Burova A.Yu. [Digital ecosystem as a way of doing business: Legal perspective]. Aktual'nye problemy rossiiskogo prava, 2023, vol. 18, no. 11, pp. 111–117. (In Russ.) DOI: 10.17803/1994-1471.2023.156.11.111-117 EDN: DOADRU