The purpose of this study is to substantiate a secure mechanism for integrated assessment of the investment potential of economic entities. Improving the understanding of complex patterns that underlie the formation of investment potential of enterprises, it is advisable to base on the author's conceptual approach to defining the essence of the concepts of "potential", "investment potential". According to this approach, the potential of any object is identified with the set of its external functional properties, which this object exhibits or may exhibit under a certain state of the environment in which it is.
Theoretical and methodological approaches to defining the concept of investment potential have been systematized and its interpretation has been proposed, as the value of company or individual intangible assets, and its evaluation is to determine the value of the company as a property complex capable of profiting its owner.
It has been proved that the system of safety-oriented management is a process of organizational support of realization of functional components of economic safety of the enterprise for prevention of possible losses and achievement of an optimum level of economic safety taking into account current tasks and the outlined purposes. It is formed by a set of tools, methods and measures aimed at providing quality protection of the interests of the business entity from external and internal risks and threats that could potentially lead to losses. The principle of systematicity implies that all causal aspects of the likelihood of risks and threats should be considered, and that the means, tools and measures of prevention and protection used should be interrelated.
The role of integrated reporting in conducting its evaluation is substantiated. The conceptual principles of integrated reporting development and the process of its implementation in Ukraine are studied.
Peculiarities of the influence of the external environment on the assessment of the investment potential of economic entities have been identified. A security-oriented mechanism for integrated assessment of the investment potential of business entity has been developed, which allows consolidating indicators using integrated reporting. A methodical approach to the identification and assessment of risks of business entity business model in the integrated reporting has been developed.
A system of financial and non-financial indicators has been formed, which should be used to assess the investment potential of the business entity. The efficiency of enterprises in an unstable environment is largely determined by the magnitude of the potential to increase the flexibility and adaptability of enterprises to change. In this regard, the paper develops scientific and practical recommendations for the development and implementation of a security-oriented mechanism for assessing the investment potential of economic entities using integrated reporting. Increasing the level of investment potential of enterprises requires the implementation of appropriate measures, which should be justified by the results of modeling of the compliance control system by consistent implementation of the main stages - setting business goals, analysis of the control environment, control procedures, risk assessment, monitoring and quality assessment.
Taking into account the principles of safety-oriented management, a methodological approach to the identification and assessment of RISG risks has been developed, which allows to identify, classify, take into account, control the risk events that may occur during the operation of the entity in today's uncertain environment.
Given the developed conceptual approach to defining the essence of the concept of investment potential, using the method of expert assessments, taking into account the analytical data of enterprises, formed a system of financial and non-financial indicators that directly affect the value of enterprises that should be used to assess integrated potential of economic entities.
