WETTBEWERBSVORTEILE FÜR UNTERNEHMEN DURCH BERICHTERSTATTUNG ÜBER NICHTFINANZIELLE ASPEKTE DER GESCHÄFTSTÄTIGKEIT

Non-financial reporting becomes more common among large and small businesses every year. Reports of this kind are becoming more numerous and more diverse. Each year, more and more publications appear on this "new phenomenon". Remarkably, the majority of researchers lack of quality of such reports, non-comparability, as well as the problem of trust in non-financial reports. Nevertheless, more and more companies each year draw out non-financial reports. How is this explained? Is it possible that the distribution of new types of reports does not depend on their content? Is it really not so important, what do these data reflect? Let us try to answer these questions; we consider the ideas of the classics of the economic thought that are considered founding fathers of modern Darwinism in Economics.