Over the past two decades, the most industrialized countries have gradually moved towards a rapidly changing economy, where investment in human resources, information technology, R & D and advertising has become necessary to strengthen the competitiveness of the enterprise and ensure the sustainability of its future development. As a result, the usefulness of traditional financial reports continues to decline and there is a growing demand for disclosure of business value creation processes and the interdependence of financial, economic, environmental, and social systems.

Research conducted at our project workshop will focus on the following issues:

• How to make intangible assets (intellectual capital) visible?
• Which methods are most effective for evaluating the components of intellectual capital, taking into account industry specifics
• How to use modern forms of corporate reporting for risk assessment and management by company boards of Directors?
• How to ensure confidence in the quality of information disclosed in non-financial statements?