INFORMATION AND ANALYTICAL SUPPORT OF ECONOMIC SECURITY OF HOUSING AND MUNICIPAL SERVICES CUSTOMERS ON THE BASE OF USING INTEGRATED REPORTING

Abstract

The article is devoted to the development of the conceptual foundations for the formation of information and analytical support for consumers of housing and communal services based on the implementation of integrated reporting in accounting practices of housing and communal services enterprises. The subject of the study is a set of theoretical, methodological and practical aspects for the formation of information and analytical support for the economic security of consumers of housing and communal services. The aim of the article is to develop theoretical and methodological provisions and substantiation of practical recommendations on the formation of information and analytical support for the economic security of consumers of housing and communal services based on the implementation of integrated reporting into the accounting practice of housing and communal services enterprises. Objectives: to justify the feasibility of implementing integrated reporting in the accounting practice of enterprises of housing and communal services, to analyze international standards of social reporting, based on international experience, to propose a typical structure of the Annual Report for the municipality, to generalize theoretical and methodological approaches to the formation of information and analytical support for the economic security of housing consumers – communal services based on the implementation of integrated reporting in accounting practice of housing and communal services enterprises. During the research were used methods: abstract-logical analysis, theoretical generalization and systematization. The paper summarizes the theoretical and methodological approaches to the formation of social reporting according to international standards and the composition of the non-financial information provided with the definition of differences in the interpretation of the system of indicators. It is proved that in order to ensure the economic security of consumers of housing and communal services, both types of information are important: ensuring the provision of housing and communal services - Law No. 887 and conducting continuous monitoring of the quality of such services - additional information that is part of the integrated report of utilities. Conclusions. A methodological approach to the formation of information and analytical support for the economic security of consumers of housing and communal services based on the implementation of integrated reporting into the accounting practice of housing and communal services is proposed. The indicators characterizing the interaction of housing and communal enterprises by type of activity with stakeholders are systematized in four groups.