DEVELOPMENT OF THE INFORMATION DISCLOSURE SYSTEM ABOUT THE RESULTS OF ACTIVITIES OF BUSINESS PARTICIPANTS
Author(s): Zueva Irina Anatolyevna
Release: 2020-1 (32)
Keywords: Non-financial reporting, indicators of sustainable development, state regulation of non-financial reporting, disclosure of non-financial information
Annotation: The article examines the development and state regulation of public non-financial reporting in Russia. It is noted that the practice of compiling non-financial reports and disclosing information in them has been developing in the country for more than 10 years under the active influence of the Russian Union of Industrialists and Entrepreneurs. The author analyzes the issues of introducing the mandatory compilation of public non-financial reporting, the current state of its state regulation and the shortcomings in the development of the regulatory framework for such regulation. Attention is drawn that, in general, the process of disclosing information in the field of socio-economic development and environmental impact in Russia is under the significant influence of international approaches to the disclosure of such information and is fully consistent with the requirements declared by the UN for the Sustainable Development Goals. At the same time, the article draws conclusions about the existence of a significant lag in the development of the regulatory framework for non-financial reporting in Russia and its application to analyze the impact of companies on the economy, social sphere and environment and rating in the field of sustainable development.
Bibliography: Zueva IR.AN. DEVELOPMENT OF THE INFORMATION DISCLOSURE SYSTEM ABOUT THE RESULTS OF ACTIVITIES OF BUSINESS PARTICIPANTS // Economics and Management. – 2020. – № 1 (32). – С. 46-54. doi: 10.21777/2587-554X-2020-1-46-54