Non-financial Reporting in the System of Increasing Corporate Transparency of Russian Business

DOI

10.2991/jahp-18.2018.18How to use a DOI?

Keywords

non-financial reporting; corporate social responsibility; sustainable development; sustainable development concept; development of public non-financial reporting concept; directive on the disclosure of non-financial information

Abstract

The article deals with the development of the institute of non-financial reporting. Non-financial reporting is designed to improve the transparency of Russian business, it contains information about economic, environmental and social aspects of a company performance. The need to assess sustainable development at an economic entity level led to the emergence of new requirements for the formation and presentation of corporate reports: companies must inform stakeholders on three interrelated aspects of their activities—economic, environmental and social. Thus, activities in the field of corporate social responsibility (CSR) and sustainable development should be systemic in nature.

Copyright

© 2018, 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  - Svetlana Grishkina
AU  - Vera Sidneva
AU  - Galina Dubinina
PY  - 2018/08
DA  - 2018/08
TI  - Non-financial Reporting in the System of Increasing Corporate Transparency of Russian Business
BT  - Proceedings of the 3rd International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economic Subjects (JAHP 2018)
PB  - Atlantis Press
SP  - 82
EP  - 86
SN  - 2352-5398
UR  - https://doi.org/10.2991/jahp-18.2018.18
DO  - 10.2991/jahp-18.2018.18
ID  - Grishkina2018/08
ER  -