Reporting as a source for assessing the achievements of the CSR in the conditions of digitalization: improving the organization of the presentation

The current trend towards building a system of sustainable socio-economic, environmental, institutional development society affects all areas enterprise reporting. article is devoted to solving the problem increasing transparency and quality information in report on payments state, as well simplifying process its formation presentation. following research methods are used work: bibliographic analysis, comparative synthesis, generalization. An assessment was made possibility cross-referencing financial statements prepared under XBRL IFRS Taxonomy when preparing state by enterprises engaged extractive industries logging. With help it proved that order single electronic format, necessary develop additional industry-specific extensions XBRL.