APPROACHES TO THE USE OF VISUAL CONFIGURATORS IN THE IMPLEMENTATION OF INTEGRATED REPORTING AND SUSTAINABILITY REPORTING INDICATORS

Abstract

The modern development of the digital economy necessitates the integration of innovative technologies into accounting and reporting processes. Increasing demands for transparency, accountability, and the disclosure of non-financial indicators in corporate reports highlight the importance of using visual configuration tools. Visual con-figurators are not only instruments for automating accounting procedures but also powerful means of interactive data modeling, enabling the implementation of integrated and sustainability reporting concepts. The purpose of this article is to substantiate approaches to the use of visual configurators in implementing the indica-tors of integrated and sustainability reports and to determine their potential for improving transparency and the quality of accounting information. The study systematizes scientific approaches to defining the role of digital tools in integrated reporting, analyzes the key advantages of visual configurators, particularly their ability to integrate financial and non-financial indicators, provide real-time data visualization, and reduce information asymmetry among stakeholders. The author’s personal contribution lies in developing a structured model for applying visual configurators to incorporate sustainability indicators into enterprise reporting, based on the principles of transparency, adaptability, and clarity. The results demonstrate that the adoption of such technologies creates favorable conditions for more effective manage-rial decision-making, supports compliance with international non-financial reporting standards (GRI, IR Framework), and strengthens the strategic competitiveness of enterprises under digital transformation. The prospects for further research include in-depth analysis of methods for assessing the efficiency of visual configurators in reporting and the development of practical recommendations for their implementation across different sectors of the economy.