from 01.01.2025 until now
Russian Federation
CSCSTI 06.35
The article systematizes the existing views of scientists and researchers on the nature and structure of noncial reporting, and identifies its key types: integrated reporting, sustainability reporting, and corporate reporting. For each type, the article identifies essential characteristics and attributes that allow for a clearer understanding of the diversity of formats and content of these types of reports. As a result of the research, an alternative approach to defining non-financial reporting as information about sustainable development is proposed, and its definition and content are outlined.
sustainable development, non-financial reporting, integrated reporting, sustainability reporting, corporate reporting, management reporting, ESG
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