Society guidance of today's global economy development can be justified by two crucial
concepts – post-industrial society and sustainable development. The economy of post-industrial
society (post-industrial economy) is characterized primarily by information, intellectual and
telecommunications technologies development, which have led to significant changes in the structure
of population employment and manufactured product and also to enhancing of dynamism and
globalization of its evolution. Sustainable development implies the establishment of social and
ecological balance of human life and activities in the consumption and reproduction of natural
resources as well as environment pollution. The mentioned features of economic development
significantly affect the approaches to management of economic entities, which necessitatesa
qualitative improvement of its information support.
Companies’ public reporting as a basic tool of providing information support of society and
market regarding their activities, taking into account the trends of economic development, should
acquire a higher level of relevance. In particular, it must more objectively represent intangible,
intellectual component of company's property and capital, consider the impact of globalization
processes on its financial and property position, and reflect reserves of risk coverage, especially for
securities issue and ownership without provisions and proper state regulation (such as credit default
swaps or other) etc., being aware of economy development dynamism.