Journal of Security and Sustainability Issues

The authors have conducted a retrospective analysis of the historical and logical stages of establishing the financial reporting system in the Russian Federation for determining the development direction of public reporting of economic entities and justifying the need to prepare integrated corporate reporting that meets the information needs of interested parties. The use of a paradigm approach made it possible to justify the regularities of the formative stages of accounting environment, to distinguish the key foundations of complex accounting information, to determine the current needs of business informatization and preparation of integrated corporate reporting.

The analysis of integrated corporate reporting relevance, the usefulness of disclosing financial and non-financial indicators, that are essential in the reporting to assess business performance and create a value chain, is the subject of study. The authors found that the leading indicators of economic activity of interest to external and internal users of the reporting information are related to the investment attractiveness of the company, its sustainable development, efficiency, and profitability. Therefore, to analyze value creation efficiency, it is necessary to expand the range of assessment with the following cost factors: organization, customers, society, natural environment, innovation, risks, and corporate management. should be classified into the following groups related to the company’s performance: income-generating (possibility of growth, competitiveness, cost of capital, risks) and expense-generating (labor costs, transaction losses, cost of capital, risk management). In this paper, the authors suggest a model for an objective assessment of the company’s ability to create added value, given the management segments (economic, environmental, social) and various forms of capital, which allows determining the company’s business advantages, directions for maximizing opportunities and minimizing risks for each capital used and reducing the information gap between financial and non-financial information, as well as improving business transparency.

Information today is becoming increasingly important, especially in the era of progressive computerization and advancements in the area of computer technology. At the same time, there are also increasingly more threats to this category, of which the most important are criminal offenses against information protection. These are enforced by competent state authorities whose activity is necessary to maintain the proper level of security. The article deals mainly with the phenomenon of crime involving infringement of information, and its scale, using for this purpose the statistical data collected by the Polish National Police Headquarters.

The internet space is the most important and affluent source of climate change related information. Hoverer information content are not always satisfying and threat of fake news and disinformation are very realistic. The analysis included top10 search results of four phrases (Climate change, Global warming, Adaptation to climate change and Climate change policy) using Google search engine. The phrases were searched in 11 Baltic Sea Region (BSR) languages and in the Ukrainian and English languages. The results revealed that climate change disinformation and misinterpretation exists on the internet. Mostly it displayed in indirect forms such as old information, existence of junksites, advertisements, unequal share by main actors (government, mass media, etc.). Moreover, on Eastern BSR languages, internet search results of climate change information are less convenient comparing to western BSR languages. The usage of multilanguage approach in Wikipedia pages could be one of the freshest and most reliable sources of information about climate change.

Since the mid-1990s, enterprise resource plannig (ERP) information systems have been installed in thousands of companies worldwide. A growing number of studies and research papers show that information systems have a significant role in the sustainable economic development assuring economic competitiveness. Modern enterprise performance management shares a strong strategic and sustainable orientation of management focused on further strategic growth and business development with parallel use of information and all highly sophisticated knowledge resulting from modern enterprise information technology. The paper focuses on research findings related to information processes and their impact on overall entrepreneurship performance. The most important results show that the companies from the selected industrial segments in Slovakia have a strong focus on the application of innovation procedures and specific business information systems. The results bring the findings that business intelligence (BI) is based on information and knowledge with a high added value has a positive long-term and sustainable effect on the overall entrepreneurship performance. By application of selected management tools such as ERP, BI information systems and others, it can be achieved a higher entrepreneurship performance of industry companies in Slovakia and EU. We believe that our study presented in this paper contributes to explore a new dimension to the existing view on business information systems in industrial companies. More detailed research results are presented in this paper.