Non-financial reporting: expectations and reality
Автор: Shtiller M.V., Nesterova A.A.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Методология и инструментарий управления
Статья в выпуске: 3 (147), 2024 года.
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The authors reveal the key points regarding the definition and formation of a non-financial report. The importance of non-financial information for creating and maintaining the company's image is indicated. The role of non-financial reporting as a basic source that forms the idea of the company’s strategic plans andmission is determined. The main types of non-financial reports in the practice of Russian companies are analyzed.
Sustainable development, reports with non-financial information, non-financial indicators, non-financial reporting, financial reporting
Короткий адрес: https://sciup.org/148328789
IDR: 148328789
