Non-financial reporting: quantitative and qualitative aspects. / Solovey, Tatiana ; Spiridonova, Natalia ; Sudova, Tatiana .
Proceedings of the Third International Economic Symposium (IES 2018). ed. / Victor Titov. Atlantis Press, 2019. p. 317-326 (Advances in Economics, Business and Management Research; Vol. 104).Research output: Chapter in Book/Report/Conference proceeding › Article in an anthology › Research › peer-review
}
TY - CHAP
T1 - Non-financial reporting: quantitative and qualitative aspects
AU - Solovey, Tatiana
AU - Spiridonova, Natalia
AU - Sudova, Tatiana
PY - 2019
Y1 - 2019
N2 - 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.
AB - 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.
KW - non-financial reporting
KW - sustainability reporting
KW - quality
UR - https://www.atlantis-press.com/proceedings/ies-18/125924777
U2 - https://doi.org/10.2991/ies-18.2019.36
DO - https://doi.org/10.2991/ies-18.2019.36
M3 - Article in an anthology
SN - 978946258475
T3 - Advances in Economics, Business and Management Research
SP - 317
EP - 326
BT - Proceedings of the Third International Economic Symposium (IES 2018)
A2 - Titov, Victor
PB - Atlantis Press
T2 - Third International Economic Symposium - 2018 (IES 2018)
Y2 - 19 April 2018 through 21 April 2018
ER -
ID: 49878866