“…It is recognized that the increase in the value of the company is largely determined by the ability to manage not only financial and material flows, but also a whole complex of capital and resources: financial, industrial, human, intellectual, natural, social (Korableva et al, 2018;Goryushkina et al, 2019). At the same time, non-financial indicators subject to disclosure in the traditional reporting are reflected in a truncated manner and are perceived by users of such reporting as insufficiently reliable and incomparable (Prause and Olaniyi, 2019;Lincényi, 2017;Zeibote et al, 2019;Pavolová et al, 2019;Dyussembekova et al, 2019;Dunets et al, 2019). Accordingly, they cannot be regarded as a reliable basis for most strategic financial decisions.…”