Trends in the Development of Non-financial Reporting
- 作者: Zakharova S.R.1, Safonova I.V.1, Moroz V.V.1
-
隶属关系:
- Financial University under the Government of the Russian Federation
- 期: 卷 19, 编号 3 (2023)
- 页面: 242-249
- 栏目: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/568458
- EDN: https://elibrary.ru/CMWGPR
- ID: 568458
如何引用文章
开放存取
##reader.subscriptionAccessGranted##
详细
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.
全文:
作者简介
Sofia Zakharova
Financial University under the Government of the Russian Federation
编辑信件的主要联系方式.
Email: sofa.zaharova2014@gmail.com
the Faculty of Taxes, Audit and Business Analysis
俄罗斯联邦, MoscowIrina Safonova
Financial University under the Government of the Russian Federation
Email: ISafonova@fa.ru
SPIN 代码: 3929-1589
Cand. Sci. (Econ.), Associate Professor
俄罗斯联邦, MoscowViktor Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
SPIN 代码: 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
俄罗斯联邦, Moscow参考
- Andryushchenko P.N. Corporate governance and value of companies // Economics, entrepreneurship and law. —2011. —No. 4. —pp. 13–20.
- Bulletin of the corporate information disclosure center // 2019 —issue 59 —pp. 18–21/
- Corporate social responsibility // New philosophy of business / textbook. allowance. M.: Vnesheconombank, 2011. pp. 23–37.
- Labadzhyan M.G., Kasparova A.Yu. Development of corporate social responsibility / Bulletin of Omsk University. Series «Economics». 2014. No. 2. pp. 52–59.
- International Standard
/ URL: www.theiirc.org. - Nurova I.D. Financial and non-financial reporting: information boundaries // Modern scientific research and innovation. 2019. No. 12 [Electronic resource]. URL: https://web.snauka.ru/issues/2019/12/90998.
- GRI Guidelines for reporting in the field of sustainable development // Global Reporting Initiative —2013 —P. 1–104.
- Fedorov D.R. Integrated reporting as a modern model of the corporate reporting system // Modern scientific research and innovation. 2015. No. 6. Part 3.
- Gheorghe, Cristian Florin. «Financial Reporting vs. Non-financial Reporting: Differences and Recommendations» /Acta Universitatis Danubius. Œconomica (2065-0175) —16 (6)— P. 381.
- Markota Vukić, Nikolina. «Non-Financial reporting as a new trend in sustainability accounting»/Journal of Accounting & Management (1848-137X) —2017 —VII (2), P. 13.
- Popa, Adina. «Trends in non-financial reporting» // ANALELE UNIVERSITATII EFTIMIE MURGU (1453-7397) —XV (1) —P. 353.
补充文件
