Financial reporting as the most important element of integrated reporting in the digital economy

At present, the reporting of organizations, formed in accordance with IFRS, has gained sufficient "popularity" among users of reporting in Russia. Large enterprises of the Russian Federation, therefore, form a package of financial statements according to the standards of RAS and IFRS. Yes, as before, the formation of financial statements under IFRS for small and medium-sized domestic businesses is not a necessity. This means that the heads of organizations of such a business define the process of preparing IFRS statements as something redundant, requiring additional time and resources. But, after all, in the context of the digitalization of the economy, the problem of transparency of company reporting appears (that is, its insufficient openness, usefulness), which complicates the decision-making process on the part of external users of information (investors, creditors, shareholders). The results of the study are to determine the importance of the formation of integrated reporting by Russian companies.