The results of the analysis of the requirements and recommendations of the most well-known and widely used standards of public non-financial reporting in the world are presented , Best Practices for Social Disclosure , Environmental and Non-Financial Information , identified key problems and proposed solutions to them. The analytical possibilities of integrated reporting for the purposes of managing the value creation process and implementing corporate communications . are revealed The main provisions, conclusions and recommendations can be used in the practical activities of authorities, commercial organizations, in the educational work of universities, systems of advanced training and professional retraining of specialists in the sectors of the national economy. The monograph was prepared based on the results of research on the university-wide complex theme "A new paradigm of social development in the digital economy", the subtopic "Development of public non-financial reporting" in the 2018-2019 academic year .