In the context of the global financial crisis and pandemic, issues related to risk management are of paramount importance, which requires the creation of an effective risk management system and disclosure of information regarding risks in the reporting of commercial organizations, focused on the information needs of stakeholders. This article is aimed at studying the existing practice of disclosing information regarding risks in the financial and non-financial statements of Russian companies. The study is based on the analysis of the current practice of disclosure of information regarding risks in Russia and abroad. Using the analysis of risk disclosure in 210 Russian commercial organizations, the study was aimed, foremost, at identifying factors influencing the format and quality of risk disclosure in financial and non-financial reporting, and secondly, at summarizing the practices of risk disclosure in integrated reporting in Russian organizations and the benefits of using integrated reporting. In this sense, the article contributes to the existing literature as an innovative study that determines the directions of development of the methodology for disclosing information regarding risks in integrated reporting in order to improve its quality and information content in accordance with the Concept of value Creation by the organization in combination with the Concept of Sustainable Development. For stakeholders, this study emphasizes the fact that, in the context of the risk disclosure format used, the quality of this information depends on a number of factors (organizational, technological, legal, cultural, economic). The study could be useful for managers and decision makers whose aim is to implement the Concept of Sustainable Development and the achievement of Sustainable Development Goals.

The article is aimed at developing the methodology of internal control of equity, considered from the standpoint of accounting and economic approaches through the development of a descriptive structural and logical model of internal control, taking into account the characteristics of equity. In order to achieve this goal, it is necessary: first, to determine the features of equity capital as an object of internal control from the standpoint of accounting and economic approaches; second, to develop and justify a descriptive structural and logical model of internal control of equity. Technique for Internal Control of Company's Equity is designed through the development of a structural and logical model that takes into account the peculiarities of equity capital and considers it from the standpoint of both accounting and economic approaches based on accounting software. The results of the study can be implemented in the formation of an internal control system focused on creating value in commercial organizations. In particular, the developed structural and logical model allows us to systematize and improve such types of support within the internal control system as: regulatory, conceptual, organizational and methodological, information, technological, which contributes to a systematic approach to conducting internal control of equity and creates a basis for the development of its methods in the conditions of digital transformation and uncertainty of the external environment.

The efficiency of equity management of any commercial organization largely depends on the information generated within its accounting and control system (ACS). The paper describes the study of accounting and control support for managing a company’s equity capital. The theoretical and methodological basis of the study bottoms on works of scientists in the researching scape, regulatory legal acts on accounting and auditing in the Russian Federation. The work clarifies the conceptual apparatus, an interrelation the notions as ‘accounting and control support’ and ‘accounting and control system’; founds a place of the last notion in the system of information management of a commercial company as well as the author defines the concept of ‘accounting and control support of equity capital management’. Moreover, there have been identified factors affecting the set of specific tools which have been using in the accounting and control system of each commercial company. The main results of the study can be used by chief accountants and auditors in the development and improvement of accounting and internal control system of a commercial company.

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