Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations
The paper describes the problem of standardization of the formation of non-financial reporting of Russian commercial organizations, since the information requests of stakeholders are growing, in connection with this, commercial organizations are facing the problem of optimal disclosure of informatio...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2022-10-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/478 |
| _version_ | 1826566832196157440 |
|---|---|
| author | I. V. Alekseeva E. S. Popova |
| author_facet | I. V. Alekseeva E. S. Popova |
| author_sort | I. V. Alekseeva |
| collection | DOAJ |
| description | The paper describes the problem of standardization of the formation of non-financial reporting of Russian commercial organizations, since the information requests of stakeholders are growing, in connection with this, commercial organizations are facing the problem of optimal disclosure of information about all aspects of their activities. The aim of the study is to analyze international standards and modern trends for the disclosure of non-financial in the standardization of information disclosure in reporting of Russian domestic companies and the possibility of their application for its formation. The methodological base of the study includes fundamental concepts and approaches, fundamental provisions of economic science and applied developments, substantiated by the works of foreign and domestic scientists in the field of non-financial reporting. The authors reviewed various approaches to understanding the materiality of reporting in terms of the amount of information covered by its various types. In the work’s course, the authors studied the existing international standards used by all commercial organizations in the preparation of their reports on sustainable development (using the GRI standards), as well as they proposed a critical analysis of the GRI and SASB standards and the content of the integrated report. Also, the reaserch highlited the features of GRI, SASB and IIRC. The theoretical and practical significance of the study lies in the generated recommendations for the standardization of non-financial reporting for Russian commercial organizations. |
| first_indexed | 2024-04-10T04:03:53Z |
| format | Article |
| id | doaj.art-7049e5cabd4e4d7f96c3d771b942b6d6 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2025-03-14T10:57:55Z |
| publishDate | 2022-10-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-7049e5cabd4e4d7f96c3d771b942b6d62025-03-02T10:45:47ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2022-10-0194576710.26794/2408-9303-2022-9-4-57-67422Standardization of Information Disclosure in Non-Financial Reporting of Commercial OrganizationsI. V. Alekseeva0E. S. Popova1Rostov State University of Economics (RINH)Rostov State University of Economics (RINH)The paper describes the problem of standardization of the formation of non-financial reporting of Russian commercial organizations, since the information requests of stakeholders are growing, in connection with this, commercial organizations are facing the problem of optimal disclosure of information about all aspects of their activities. The aim of the study is to analyze international standards and modern trends for the disclosure of non-financial in the standardization of information disclosure in reporting of Russian domestic companies and the possibility of their application for its formation. The methodological base of the study includes fundamental concepts and approaches, fundamental provisions of economic science and applied developments, substantiated by the works of foreign and domestic scientists in the field of non-financial reporting. The authors reviewed various approaches to understanding the materiality of reporting in terms of the amount of information covered by its various types. In the work’s course, the authors studied the existing international standards used by all commercial organizations in the preparation of their reports on sustainable development (using the GRI standards), as well as they proposed a critical analysis of the GRI and SASB standards and the content of the integrated report. Also, the reaserch highlited the features of GRI, SASB and IIRC. The theoretical and practical significance of the study lies in the generated recommendations for the standardization of non-financial reporting for Russian commercial organizations.https://accounting.fa.ru/jour/article/view/478non-financial reportingstandardizationesg reportinginternational standardsnational actscommercial organizationsindustry standards |
| spellingShingle | I. V. Alekseeva E. S. Popova Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations Учёт. Анализ. Аудит non-financial reporting standardization esg reporting international standards national acts commercial organizations industry standards |
| title | Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations |
| title_full | Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations |
| title_fullStr | Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations |
| title_full_unstemmed | Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations |
| title_short | Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations |
| title_sort | standardization of information disclosure in non financial reporting of commercial organizations |
| topic | non-financial reporting standardization esg reporting international standards national acts commercial organizations industry standards |
| url | https://accounting.fa.ru/jour/article/view/478 |
| work_keys_str_mv | AT ivalekseeva standardizationofinformationdisclosureinnonfinancialreportingofcommercialorganizations AT espopova standardizationofinformationdisclosureinnonfinancialreportingofcommercialorganizations |