Practice of non-financial reporting disclosure by Russian companies

Author:

Efimova O. V.1,Nikiforova E. V.1,Basova M. M.1,Shnaider O. V.1,Ushanov I. G.1

Affiliation:

1. Financial University, Moscow, Russia

Publisher

ACM

Reference10 articles.

1. A. Amel-Zadeh & G. Serafeim. 2017. Why and How Investors Use ESG Information: Evidence from a Global Survey. Harvard Business school. Working paper. DOI= http://www.hbs.edu/faculty/. A. Amel-Zadeh & G. Serafeim. 2017. Why and How Investors Use ESG Information: Evidence from a Global Survey. Harvard Business school. Working paper. DOI= http://www.hbs.edu/faculty/.

2. Corporate social responsibility and access to finance

3. COSO WBCSD: Enterprise risk management WTPS Sustainable Development (WBCSD). 2018. DOI= https://www.wbcsd.org/Projects/Non-financial-Measurement-and-Valuation/Resources/Applying-enterprise-risk-management. COSO WBCSD: Enterprise risk management WTPS Sustainable Development (WBCSD). 2018. DOI= https://www.wbcsd.org/Projects/Non-financial-Measurement-and-Valuation/Resources/Applying-enterprise-risk-management.

4. Reporting on sustainable development: stages and procedures of preparation;Efimova O.V.;Accounting. Analysis. Audit,2018

5. O.V. Efimova O.V. Rozhnova. 2019. The Corporate Reporting Development in the Digital Economy. Springer. ISBN 978-3-030-02350-8 ISBN 978-3-030-02351-5 DOI (eBook) Springer Nature Switzerland A 71--81. O.V. Efimova O.V. Rozhnova. 2019. The Corporate Reporting Development in the Digital Economy. Springer. ISBN 978-3-030-02350-8 ISBN 978-3-030-02351-5 DOI (eBook) Springer Nature Switzerland A 71--81.

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