CURRENT STATE AND PROSPECTS FOR THE DEVELOPMENT OF NON-FINANCIAL REPORTING OF ORGANIZATIONS IN VARIOUS SECTORS OF THE ECONOMY-Reference-Cited by-同舟云学术

CURRENT STATE AND PROSPECTS FOR THE DEVELOPMENT OF NON-FINANCIAL REPORTING OF ORGANIZATIONS IN VARIOUS SECTORS OF THE ECONOMY

Published:2023-12-30 Issue:4 Volume:11 Page:546-558
ISSN:2409-6024
Container-title:Russian Journal of Management
language:en
Short-container-title:

Author:

Salahutdinova El'vira¹

Affiliation:

1. Kazan State Agrarian University

Abstract

Over the last decade, organizations have begun to recognize the importance of reporting on their company's performance not only from a financial perspective, but also from a social, environmental and ethical perspective. Non-financial reporting is a response to growing public and stakeholder demands for organizations to provide information about their environmental impacts and be accountable to stakeholders. In the article, the author studied the influence of non-financial reporting on the financial performance of the company, systematized information on the composition and structure of corporate non-financial reports by industry sector of the company, and determined the composition and content of non-financial reporting for organizations in the agricultural sector of the economy.

Publisher

RIOR Publishing Center

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