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Risk-Based Approach to Generating Information in the Integrated Report on Interaction With Resource Suppliers
EDN: HMVTLY
Abstract
The period of creation of reports on the sustainable development of companies determines the existence of information quality problems. The purpose of the study is to substantiate the hypothesis about the need to synthesize provisions of two paradigms (security and sustainable development of business entities) to form a system of data on interaction with resource suppliers in non-financial reporting. The ideas of the theory of economic systems on goal setting as a system-forming factor was adopted as the methodological basis for constructing a system of indicators for the integrated report. The object of the study is the integrated report; the subject is indicators which reflect interaction with resource suppliers. The materials of the article contain the results of the content and economic analysis of information of the integrated reports of PJSC “PhosAgro” for the period from 2019 to 2022. The article illustrates the discrepancy between the quantitative indicators of the integrated report and the risks of procurement activities indicated by the company managers. The substantiation of the risk-based approach to determining the composition of indicators for the integrated report on interactions with resource suppliers has theoretical and methodological significance. The proposed indicators corresponding to the risks of procurement activities are of practical importance for the formation of the integrated report.
About the Authors
E. V. Karanina
Vyatka State University
Russian Federation
Russian Federation
Elena Valeryevna Karanina: Doctor of Economics, Professor, Head of the Department of Economic Security and Finance
610 000, Kirov, Moskovskaya St., Bldg. 36
Researcher ID: L‑1395–2016
Scopus Author ID: 57192661919
N. N. Karzaeva
D. I. Mendeleyev University of Chemical Technology of Russia
Russian Federation
Russian Federation
Natalya Nikolaevna Karzaeva: Doctor of Economics, Professor, Professor of the Department of Logistics and Economic Informatics
125 047, Moscow, Miusskaya square, 9
S. P. Goryachikh
Vyatka State University
Russian Federation
Russian Federation
Svetlana Pavlovna Goryachikh: Candidate of Economic Sciences, Associate Professor, Dean of the Faculty of Economics and Finance
610000, Kirov, Moskovskaya St., Bldg. 36
Researcher ID: F‑2583-2019
Scopus Author ID: 57195718486
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Review
For citations:
Karanina E.V., Karzaeva N.N., Goryachikh S.P. Risk-Based Approach to Generating Information in the Integrated Report on Interaction With Resource Suppliers. Issues of Risk Analysis. 2026;23(3):88-105. EDN: HMVTLY
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