COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS IN THE FIELD OF NON-FINANCIAL REPORTING AND THE PRACTICE OF THEIR APPLICATION

DOI: 10.36871/ek.up.p.r.2021.04.02.019
UDC 65.01

Authors

E. V. ANDRIANOVA,
Student of Higher School of Management, Financial University under the Government of the Russian Federation, Moscow, Russia
P. S. SHCHERBACHENKO,
Candidate of Economic Sciences, Associate Professor of the Department of Corporate Finance and Corporate Governance, Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

This article discusses and analyzes the most popular standards of non-financial reporting, which has a significant impact on the transformation of the business environment. Already, domestic and foreign companies with a high level of responsibility are beginning to publish non-financial statements in addition to financial statements, which is an additional tool for communication with stakeholders and a new source of information about their activities. To date, reports of this type are clearly unregulated, there are no verification standards, however, there is already a positive trend and the active introduction of non-financial indicators in the regular reporting of companies.

Keywords

standard, non-financial reporting, GRI, ISO 26000, AA1000.