Proceedings of the Third International Economic Symposium (IES 2018)

Non-financial reporting: quantitative and qualitative aspects

Authors
Tatiana Solovey, Natalia Spiridonova, Tatiana Sudova
Corresponding Author
Tatiana Solovey
Available Online November 2019.
DOI
10.2991/ies-18.2019.36How to use a DOI?
Keywords
non-financial reporting; sustainability reporting; quality
Abstract

The number of reports on Corporate Social Responsibility (CSR) is growing all over the world due to the active position of stakeholders and investors. The purpose of the study is to identify trends and approaches to the standards of non-financial reporting (NFR) for both Western and domestic enterprises. The research objectives are as follows: identification of the specificity of CSR terminology; determining the differences between the NFR of various types; assessment of the quality of reports and how to improve it; specificity of NFR in Russia. The theoretical basis of the study is the concepts of CSR, sustainable development and human capital. The SCImago Journal &CountryRank2014-2016 and the Russian National Register of NFR, analytical reviews of corporate NFRwere used.NFRs of Western and Russian enterprises as objects of analysis, its quantitative and qualitative characteristics as the subject of research were selected. The methods of quantitative and qualitative analysis of NFR of companies was used. The analysis of NFR carried out by the authors demonstrates the need to improve the methods and systems of reporting by both Western and Russian companies. The largest Russian companies are trying to follow the global trend and integrate NFR into corporate governance.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Third International Economic Symposium (IES 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-847-5
ISSN
2352-5428
DOI
10.2991/ies-18.2019.36How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Tatiana Solovey
AU  - Natalia Spiridonova
AU  - Tatiana Sudova
PY  - 2019/11
DA  - 2019/11
TI  - Non-financial reporting: quantitative and qualitative aspects
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 189
EP  - 198
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.36
DO  - 10.2991/ies-18.2019.36
ID  - Solovey2019/11
ER  -