Trends in the Development of Non-financial Reporting
- Авторлар: Zakharova S.R.1, Safonova I.V.1, Moroz V.V.1
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Мекемелер:
- Financial University under the Government of the Russian Federation
- Шығарылым: Том 19, № 3 (2023)
- Беттер: 242-249
- Бөлім: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/568458
- EDN: https://elibrary.ru/CMWGPR
- ID: 568458
Дәйексөз келтіру
Ашық рұқсат
Рұқсат берілді
Аннотация
This article examines the role and importance of non-financial reporting as a growing trend that serves as a basis for improving and developing socially responsible activities of economic entities. Non-financial reporting has become one of the main sources from which both external and internal users can learn detailed information about the activities of a particular entity. The non-financial reporting trend is expected to continue and grow as corporate stakeholders demand more information concerning environmental, social, and governance impacts. Dilemma for the business is no longer whether having a non-financial report or not, it is rather why, how and which kind of report should companies choose to meet stakeholders needs and comply with the regulatory framework.
Толық мәтін
Авторлар туралы
Sofia Zakharova
Financial University under the Government of the Russian Federation
Хат алмасуға жауапты Автор.
Email: sofa.zaharova2014@gmail.com
the Faculty of Taxes, Audit and Business Analysis
Ресей, MoscowIrina Safonova
Financial University under the Government of the Russian Federation
Email: ISafonova@fa.ru
SPIN-код: 3929-1589
Cand. Sci. (Econ.), Associate Professor
Ресей, MoscowViktor Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
SPIN-код: 4495-5016
Cand. Sci. (Econ.), Associate Professor; Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Ресей, MoscowӘдебиет тізімі
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