Development of Public Non-financial Reporting of Economic Entities
https://doi.org/10.26794/2408-9303-2020-7-4-63-70
Abstract
The paper describes the main directions of public non-financial reporting development of economic entities. The main reason of disclosure non-financial indicators of an economic entity is to make the content more informative of the most significant of them for business. The research methodology, based on the methods of logical analysis, comparison and comparison, provides for the use of non-financial drivers of an economic entity, formed through an information system for a comprehensive assessment of its effectiveness. The result of the study is a proposal for a multi-factor approach to solving issues of sustainable development of economic entities. A comprehensive assessment of the economic entities performance should be based on the analysis of financial and non-financial reports that contributes the improvement of the information reliability about the activities of economic entities both in relation to their indicators in the medium and long term. Also, this concerns other fields of activity, taking into account the relationship and mutual influence of economic indicators. There have been formulated some recommendations regarding the information area of sustainable development of economic entities, which provides key stakeholders with timely and reliable information for developing ways of interaction. The research may be of interest to economic entities in the real economy sector in various fields of activity.
About the Author
E. V. Nikiforova
Financial University
Russian Federation
Elena V. Nikiforova — Dr. Sci. (Econ.), Professor of the Department of Business Analysis and Auditing
Russian Federation
Elena V. Nikiforova — Dr. Sci. (Econ.), Professor of the Department of Business Analysis and Auditing
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For citations:
Nikiforova E.V. Development of Public Non-financial Reporting of Economic Entities. Accounting. Analysis. Auditing. 2020;7(4):63-70. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-4-63-70
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