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Non-financial Reporting in the System of Increasing Corporate Transparency of Russian Business

机译:俄罗斯企业企业透明度制度的非财务报告

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The article deals with the development of the institute of non-financial reporting. Non-financial reporting is designed to improve the transparency of Russian business, it contains information about economic, environmental and social aspects of a company performance. The need to assess sustainable development at an economic entity level led to the emergence of new requirements for the formation and presentation of corporate reports: companies must inform stakeholders on three Interrelated aspects of their activities - economic, environmental and social. Thus, activities in the field of corporate social responsibility (CSR) and sustainable development should be systemic in nature.
机译:文章涉及非财务报告研究所的发展。非财务报告旨在提高俄罗斯业务的透明度,它包含有关公司业绩的经济,环境和社会方面的信息。需要在经济实体级别评估可持续发展导致企业报告的形成和介绍的新要求:公司必须向利益相关者通报其活动的三个相互关联的方面 - 经济,环境和社会。因此,企业社会责任(CSR)和可持续发展领域的活动应在自然界中系统性。

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