Development Trends of Non-Financial Reporting in the Creation of the Information Base of Economic Entities’ Sustainability Analysi
https://doi.org/10.26794/2408-9303-2019-6-3-15-24
Abstract
The development of international financial markets, the need for continuous monitoring of the effectiveness of investments have exacerbated the problem of disclosing information about the economic entities’ activities. The traditional format of financial reporting is supplemented by reporting on sustainable development or non-financial reporting. The study based on the empirical material substantiates the trend of disclosure of open access characteristics of sustainable development in the absence of legal regulation of the procedure for compiling and submitting non-financial reporting; the main indicators for assessing the parameters of sustainable development are distributed according to the frequency of initiative disclosure; based on the methods of statistical comparison of the results of sample observations, the main factors affecting the degree of nonfinancial information presentation are revealed in conditions when the relevant issues are not regulated at the state level and the legal administration of the process described is not applied. The study used general scientific methods, including analysis and synthesis, comparison, grouping, the method of analogies, as well as methods of statistical analysis.
About the Authors
D. A. Pankov
Belarus State Economic University
Belarus
Belarus
Dmitrii A. Pankov — Dr. Sci. (Econ.), Professor, head of the Department of Accounting, Analysis and Auditing in sectors of the economy
Minsk
L. S. Makhanko
Belarus State Economic University
Belarus
Belarus
Lyudmila S. Makhanko — Dr. Sci. (Econ.), Professor of the Department of Accounting, Analysis and Auditing in trade
Minsk
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Review
For citations:
Pankov D.A., Makhanko L.S. Development Trends of Non-Financial Reporting in the Creation of the Information Base of Economic Entities’ Sustainability Analysi. Accounting. Analysis. Auditing. 2019;6(3):15-24. (In Russ.) https://doi.org/10.26794/2408-9303-2019-6-3-15-24
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