Analysis of non-financial indicators in non-financial reporting for the goals of sustainable development of the organization
Автор: Shriller M. V., Voitolovsky N.V., Sisina N.N.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Методология и инструментарий управления
Статья в выпуске: 3-1 (141), 2023 года.
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The main theoretical aspects of the analysis of non-financial indicators used in non-financial reporting are considered. Also, emphasis was placed on the existence of many non-financial criteria for evaluating the activities of companies, which undoubtedly expands the possibilities and boundaries of the analysis of non-financial indicators. The importance of using non-financial indicators for the purpose of analyzing non-financial reporting is indicated, as well as the factors of influence of non-financial indicators on the final financial results of the company's activities.
Non-financial report, non-financial indicators, public reporting, analysis of non-financial information
Короткий адрес: https://sciup.org/148326502
IDR: 148326502