Experience in Generating Non-Financial Reports in Enterprises

Current economic conditions, integration processes and the increased international cooperation challenge large enterprises to implement and develop the principles of transparency of accountability. In this regard, the development, implementation and use of a standardized list of non-financial indica...

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Main Author: E. N. Moiseeva
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2020-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/292
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author E. N. Moiseeva
author_facet E. N. Moiseeva
author_sort E. N. Moiseeva
collection DOAJ
description Current economic conditions, integration processes and the increased international cooperation challenge large enterprises to implement and develop the principles of transparency of accountability. In this regard, the development, implementation and use of a standardized list of non-financial indicators is relevant. Despite the absence of a single approved definition of non-financial reports or non-financial indicators, this topic is actively discussed not only by the analysts from the point of view of possible investments or assessment of the well-being of a particular company, but also government agencies and the academic community. Given the importance of publishing of non-financial indicators and reports to monitor the activities of economic actors, specific recommendations have been made to develop a single regulatory document in the form of a standard for the publication of information. The composition of the indicators for the inclusion in the standard and the structure of the reports is proposed. Implementation of the proposals outlined in the article will allow to strengthen the regulation of organizations at the economic, environmental and social levels, to increase the level of corporate relations with the society.
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spelling doaj.art-d56f7f543362408ea82655a387c6509d2023-03-13T07:07:08ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-01-0166768610.26794/2408-9303-2019-6-6-76-86284Experience in Generating Non-Financial Reports in EnterprisesE. N. Moiseeva0Финансовый университетCurrent economic conditions, integration processes and the increased international cooperation challenge large enterprises to implement and develop the principles of transparency of accountability. In this regard, the development, implementation and use of a standardized list of non-financial indicators is relevant. Despite the absence of a single approved definition of non-financial reports or non-financial indicators, this topic is actively discussed not only by the analysts from the point of view of possible investments or assessment of the well-being of a particular company, but also government agencies and the academic community. Given the importance of publishing of non-financial indicators and reports to monitor the activities of economic actors, specific recommendations have been made to develop a single regulatory document in the form of a standard for the publication of information. The composition of the indicators for the inclusion in the standard and the structure of the reports is proposed. Implementation of the proposals outlined in the article will allow to strengthen the regulation of organizations at the economic, environmental and social levels, to increase the level of corporate relations with the society.https://accounting.fa.ru/jour/article/view/292 нефинансовая отчетность, цели устойчивого развития, глобальный договор, теория стейкхолдеров
spellingShingle E. N. Moiseeva
Experience in Generating Non-Financial Reports in Enterprises
Учёт. Анализ. Аудит
 нефинансовая отчетность, цели устойчивого развития, глобальный договор, теория стейкхолдеров
title Experience in Generating Non-Financial Reports in Enterprises
title_full Experience in Generating Non-Financial Reports in Enterprises
title_fullStr Experience in Generating Non-Financial Reports in Enterprises
title_full_unstemmed Experience in Generating Non-Financial Reports in Enterprises
title_short Experience in Generating Non-Financial Reports in Enterprises
title_sort experience in generating non financial reports in enterprises
topic  нефинансовая отчетность, цели устойчивого развития, глобальный договор, теория стейкхолдеров
url https://accounting.fa.ru/jour/article/view/292
work_keys_str_mv AT enmoiseeva experienceingeneratingnonfinancialreportsinenterprises