Abstract
The article deals with the problem of standardization of business information in the field of sustainable development and its transition to electronic media. With the development of electronic communications, the beginning of the exchange of digital information using various standards was laid. The most popular of these standards today is XBRL, (eXtensible Business Reporting Language)—an international technical language of business communication, which is used by regulators and participants of the financial market of the G20, EU, BRICS countries and Russia as well. This standard covers the issues of financial disclosure. Today there is an urgent need to create new standards and develop information systems that combine economic, social and environmental factors. The authors analyzed the experience of other countries in the implementation and use of the XBRL standard, and described the advantages of switching to digital exchange of business information. Based on the results of the study, the issues that need to be resolved before fully digitalizing the exchange of business information were identified, and a system of indicators was proposed to understand and evaluate the actions that an enterprise takes for sustainable development.
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References
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Onuchak, V.A., Khalturina, M.A. (2022). Transition of Business Information to Electronic Exchange: Foreign and Russian Experience. In: Zavyalova, E.B., Popkova, E.G. (eds) Industry 4.0. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-79496-5_30
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DOI: https://doi.org/10.1007/978-3-030-79496-5_30
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