Sustainable development reporting: trends, drivers, and challenges
This article analyses methodology and best practice of Sustainable Development Reporting (SDR). The research is based on the examination of existing approaches and international experience of SDR. Best practice of international companies was taken into consideration. It is concluded that it is neces...
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| Format: | Article |
| Language: | English |
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Peoples’ Friendship University of Russia (RUDN University)
2012-12-01
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| Series: | RUDN Journal of Economics |
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| Online Access: | http://journals.rudn.ru/economics/article/view/12128 |
| _version_ | 1828278637876477952 |
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| author | O V Efimova |
| author_facet | O V Efimova |
| author_sort | O V Efimova |
| collection | DOAJ |
| description | This article analyses methodology and best practice of Sustainable Development Reporting (SDR). The research is based on the examination of existing approaches and international experience of SDR. Best practice of international companies was taken into consideration. It is concluded that it is necessary to distinguish the objectives of SDR for both internal and external users. Taking into account the information needs of key users groups the most important performance indicators are offered. The analysis has shown that sustainability reporting in Russia is mainly used by public companies and corporations. To spread the SDR further it is necessary to involve small and medium businesses into the process. The study examines new requirements for Sustainability Development Reporting. |
| first_indexed | 2024-04-13T07:33:48Z |
| format | Article |
| id | doaj.art-a47ea0616b7e4c65855e75cd417d6180 |
| institution | Directory Open Access Journal |
| issn | 2313-2329 2408-8986 |
| language | English |
| last_indexed | 2024-04-13T07:33:48Z |
| publishDate | 2012-12-01 |
| publisher | Peoples’ Friendship University of Russia (RUDN University) |
| record_format | Article |
| series | RUDN Journal of Economics |
| spelling | doaj.art-a47ea0616b7e4c65855e75cd417d61802022-12-22T02:56:16ZengPeoples’ Friendship University of Russia (RUDN University)RUDN Journal of Economics2313-23292408-89862012-12-0104758212127Sustainable development reporting: trends, drivers, and challengesO V Efimova0Финансовый университет при Правительстве РФThis article analyses methodology and best practice of Sustainable Development Reporting (SDR). The research is based on the examination of existing approaches and international experience of SDR. Best practice of international companies was taken into consideration. It is concluded that it is necessary to distinguish the objectives of SDR for both internal and external users. Taking into account the information needs of key users groups the most important performance indicators are offered. The analysis has shown that sustainability reporting in Russia is mainly used by public companies and corporations. To spread the SDR further it is necessary to involve small and medium businesses into the process. The study examines new requirements for Sustainability Development Reporting.http://journals.rudn.ru/economics/article/view/12128устойчивое развитиекорпоративная отчетностьотчетность об устойчивом развитииинформационные потребности стейкхолдеров |
| spellingShingle | O V Efimova Sustainable development reporting: trends, drivers, and challenges RUDN Journal of Economics устойчивое развитие корпоративная отчетность отчетность об устойчивом развитии информационные потребности стейкхолдеров |
| title | Sustainable development reporting: trends, drivers, and challenges |
| title_full | Sustainable development reporting: trends, drivers, and challenges |
| title_fullStr | Sustainable development reporting: trends, drivers, and challenges |
| title_full_unstemmed | Sustainable development reporting: trends, drivers, and challenges |
| title_short | Sustainable development reporting: trends, drivers, and challenges |
| title_sort | sustainable development reporting trends drivers and challenges |
| topic | устойчивое развитие корпоративная отчетность отчетность об устойчивом развитии информационные потребности стейкхолдеров |
| url | http://journals.rudn.ru/economics/article/view/12128 |
| work_keys_str_mv | AT ovefimova sustainabledevelopmentreportingtrendsdriversandchallenges |