Independent evaluation of non-financial reporting

Автор: Manicheva A.P.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 5-3 (63), 2020 года.

Бесплатный доступ

Non-financial reporting each year becomes more important for communication with stakeholders. Moreover, there are various standards for its compilation and methodology for collecting non-financial information. In this regard, an independent assessment of non-financial reporting plays an important role. This article discusses the main points in the field of certification of non-financial information in Russia and internationally.

Non-financial reporting, independent assessment, verification of non-financial reporting, international standards, assessment of sustainable development, mandatory verification

Короткий адрес: https://sciup.org/170182802

IDR: 170182802   |   DOI: 10.24411/2411-0450-2020-10485

Статья научная