Non-Financial Reports of Russian Companies: Topicality and Terms of Compilation
Journal: Baikal Research Journal (Vol.9, No. 2)Publication Date: 2018-06-30
Authors : Y.M. Sorokina;
Page : 2-2
Keywords : reporting; non-financial reports; reporting in the field of sustainable development; ecological reporting; social reporting; sustainable development;
Abstract
Implementation of the sustainable development idea with the purpose of preserving the environment is not possible without information about the ecological, social and economic aspects of business activity. It is stated that the main source of relevant indicators and returns available to all interested users is the non-financial reports. The article examines the normative base determining the terms of preparing the non-financial reports by Russian companies. It brings forth the statistics of the non-financial reports of the Russian companies, analyzes their content. It specifies the problem of providing the bona fide of the non-financial reports indicators. It considers the possibility of coordinating the ecological data of the non-financial reports with indicators of the statistical reporting in the field of environmental protection. An attention is given to the Russian governments commitment to increasing the socio-ecological responsibility of the business.
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