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Non-Financial Reporting: Approaches to Introduction in Russia and Abroad



E.V. Korchagina
elena_kor@pisem.net
professor, Higher School of Service and Trade, Institute of Industrial Management, Economics and Trade, Peter the Great St. Petersburg Polytechnic University, Doctor of Economics
St. Petersburg

Keywords:

  • non-financial reporting
  • corporate social responsibility
  • standards of non-financial reporting
  • country-related specifics of non-financial reporting
  • We compare the practice of introducing the non-financial reporting in Russia and abroad. We characterize the involvement of individual countries and world regions in non-financial reporting made by the national companies. We analyze the approaches to regulating the non-financial reporting as well as the dynamics of reporting made by Russian companies.

    188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5