Russian Federation
UDK 330.322 Инвестиции. Образование капитала
The article is devoted to integrated reporting, which is considered as the basis of socially responsible investment. The article focuses on the fact that the needs of modern investors have changed significantly over time, today they take into account not only the potential return on the shares of an individual company, but also consider a complex of environmental, social and ethical indicators, information about business governess, its sustainable development.
integrated reporting, non-financial reporting, sustainable development, IFRS socially responsible investment, stakeholders
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