Review article

Non-financial reporting is considered as an open and verified source of information on quantitative and qualitative performance indicators and resource availability of contractors participating in competitive procedures. The choice of the source of information is conditioned by the growing trend of the formation and publication of non-financial reporting, which serves as the basis for increasing the social and environmental responsibility of companies. Information transparency is considered as one of the key qualities of openness and reliability of contractors. In connection with the use of verified information in the evaluation of contestants, an attempt is made to eliminate the inconsistency and heterogeneity of information sources used in the contractor pre-competitive evaluation. The results obtained enable using non-financial reporting in the process of prequalification of contractors. The author proposes a cycle of using of non-financial information about the company.