A model for implementing a public non-financial reporting standard for sustainable development of small and medium-sized businesses in Russia

The article presents the results of a study of the current state of the field of public non-financial reporting in the Russian Federation, describes examples of non-financial reporting standards and notes the specifics of companies preparing and publishing reports in the Russian Federation. The author highlighted the main factors limiting the possibilities of small and medium-sized businesses for the preparation of non-financial reporting, and hindering the overall development of the environmental and social responsibility of small and medium-sized businesses in the Russian Federation, among them: lack of personnel and competencies in the field of non-financial reporting and sustainable development within the organization, the lack of a knowledge base on the practical implementation of the requirements of the standards for the preparation of public non-financial reporting, a limited number of audit organizations and the high cost of services for the preparation of non-financial reporting. The key factor is the lack of proposals on the market for training personnel in the field of public non-financial reporting. Based on the analysis of industry research, the author formulated an urgent task - training in the field of sustainable development and the introduction of public non-financial reporting standards for small and medium-sized businesses, which would allow the organization's staff to master the basic requirements for the preparation of public non-financial reporting of the organization in a short time and implement standard in the organization without the involvement of expensive experts and external auditors. The author proposes a model for the implementation of public non-financial reporting standards in the form of an online program available for study on the Internet, with the help of which representatives of small and medium-sized businesses in the Russian Federation will be able not only to master the basic requirements for the preparation of public non-financial reporting, but also to prepare a public non-financial report assessing the impact of various aspects of the organization's activities on society and the environment.