CURRENT STAGE OF DEVELOPMENT AND STANDARDIZATION OF NON-FINANCIAL PUBLIC REPORTING

Author(s): Zueva I.A.

Rubric: Economy

DOI: 10.21777/2587-554X-2026-3-50-60

Release: 2026-3 (58)

Pages: 50-60

Keywords: public reporting of business entities, non-financial public reporting, public business capital, public business capital reporting

Annotation: The article examines the development of public non-financial reporting in Russia. Attention was drawn to the stages of the formation of a national system for regulating public non-financial reporting and the processes of their implementation. The article examines the composition and format of disclosed information on the activities of commercial organizations, including both accounting (financial), statistical, and tax reporting, and various types of public non-financial reporting used today. The study analyzes the mechanism, methods and requirements for the disclosure of financial and non-financial information on the activities of commercial organizations in sufficient detail. Particular attention is paid to the expansion of the scope of regulation and use of non-financial reporting of business participants provided for next year by introducing a standard in the field of reporting on public capital of business. In conclusion, the advantages and disadvantages of developing a national system of public reporting of economic entities, including non-financial ones, were highlighted.

Bibliography: Zueva I.A. CURRENT STAGE OF DEVELOPMENT AND STANDARDIZATION OF NON-FINANCIAL PUBLIC REPORTING // Economics and Management. – 2026. – № 3 (58). – С. 50-60. doi: 10.21777/2587-554X-2026-3-50-60