A model for reporting an economic entity on sustainable development based on the requirements of interested users
https://doi.org/10.26794/2408-9303-2025-12-6-47-55
Abstract
The objective of the article is to develop the main distinguishing features of the model of reporting for an economic entity on sustainable development based on the requirements of stakeholders.
The methodology based on the systems approach employs general theoretical research methods: abstraction and concretisation, analysis and synthesis, induction and deduction, comparison and contrasts, etc. The article systematizes approaches and indicators, the structure of the model and the assessment of the sustainable economic development of the subject.
The findings defined by the authors, contain five key sections included in the sustainability-reporting model for economic entities, as well as key performance indicators for implementing the stakeholder approach.
About the Authors
E. V. Nikiforova
Financial University under the Government of the Russian Federation
Россия
Россия
Elena V. Nikiforova — Dr. Sci. (Econ.), Prof., Prof. of the Department of Business Analytics
Moscow
O. V. Likhtarova
Financial University under the Government of the Russian Federation
Россия
Россия
Olga V. Likhtarova — Cand. Sci. (Econ.), Assoc. Prof., Assoc. Prof. of the Department of Business Analytics
Moscow
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Review
For citations:
Nikiforova E.V., Likhtarova O.V. A model for reporting an economic entity on sustainable development based on the requirements of interested users. Accounting. Analysis. Auditing. 2025;12(6):47-55. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-6-47-55
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