Standardization on non-financial reporting and new competitive advantages

DOI

10.2991/ies-18.2019.35How to use a DOI?

Keywords

non-financial reporting; standardization; competitive advantages; GRI; Global Compact

Abstract

The article discusses trends and patterns in the area of standardization of the practice of corporate non-financial reporting in the EU and Russia. This article analyzes the impact of different approaches to standardization of non-financial reporting on the change of its quality. Also, the article predicts eventual impact of legislative requirements about mandatory non-financial reporting for certain types of companies on the quality of non-financial reporting. Here the reporting is studied as a product, the use of which creates competitive advantages. Furthermore, here in the article is discussed the possibility of using the EU experience in the area of standardization of the practice of non-financial reporting in Russia.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Helena Peltonen-Gassmann
AU  - Mikhail Piatov
AU  - Tatiana Solovey
PY  - 2019/11
DA  - 2019/11
TI  - Standardization on non-financial reporting and new competitive advantages
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 199
EP  - 210
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.35
DO  - 10.2991/ies-18.2019.35
ID  - Peltonen-Gassmann2019/11
ER  -