STATE REGULATION OF NON-FINANCIAL REPORTING IN RUSSIA AND THE WORLD
The article deals with the main directions of development of non-nancial reporting in Russia and the world. The article contains an analysis of the issue of non-nancial reporting in the Russian Federation. The author gives considerable attention to the issues of state regulation of non-nancial re...
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| Formato: | article |
| Lenguaje: | RU |
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Publishing House of the State University of Management
2018
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| Acceso en línea: | https://doaj.org/article/f9beaf2363e54fe5a33801623352434f |
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| Sumario: | The article deals with the main directions of development of non-nancial reporting in Russia and the world. The article contains an analysis of the issue of non-nancial reporting in the Russian Federation. The author gives considerable attention to the issues of state regulation of non-nancial reporting in Russia. Information is presented on the stages of preparation of the concept of the development of public non-nancial reporting in Russia and the application of the European Union (EU) Directive on the disclosure of non-nancial information in the countries of the EU. The conclusion is made that it is necessary to rene the regulatory and legal framework for corporate social responsibility and focuses on training specialists in the preparation of non-nancial reports. |
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