DISCLOSURE OF DIGITAL ASSETS IN NON-FINANCIAL REPORTING
Abstract
The article examines the specifics of presenting digital assets in non-financial reporting in the context of the growing role of digitalization. It is established that the disclosure of digital assets becomes particularly important for non-financial reporting due to the diversity of such assets, not all of which can be fully recognized and reflected in accounting and financial statements because of limitations related to recognition and measurement criteria. Non-financial reporting enables digital assets to be considered within the context of the business model, corporate governance systems, risks and opportunities, as well as their impact on enterprise sustainability and long-term development. The existence of fragmented standards and frameworks for non-financial reporting complicates information comparability and the development of coherent approaches. The current reporting practices of international companies are analyzed, and directions for improving non-financial disclosure of digital assets are proposed, aimed at enhancing the informativeness, comparability, and usefulness of reporting for stakeholders.
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