Stakeholders have relatively limited access to sources of information about CSP effects generated by companies working on emerging markets. Non-financial reporting proved to stay the most capacious data source available and became a widespread practice. The world’s largest corporate responsibility reports directory – Corporate Register – numbers 316 reports from Brazil, 233 reports from South Africa, 111 reports from India, 53 reports from China and 59 reports from Russia as of 2015 reporting period. The information, which is disclosed to stakeholders in these reports, is not the same considering its structure, variety of KPIs and depth of disclosure. The author compares nonfinancial reports presented on five different emerging markets to find the differences and possible reasons for them.
Translated title of the contributionСокрытие и скрытие: какую информацию об эффектах деятельности компании раскрывают на развивающихся рынках
Original languageEnglish
Title of host publicationGSOM Emerging Markets Conference 2016
Place of PublicationСанкт-Петербург
PublisherИздательство Санкт-Петербургского университета
Pages296-302
Number of pages7
StatePublished - 2016

    Research areas

  • corporate social performance, non-financial reporting, emerging markets, РОССИЙСКИЙ ИНДЕКС НАУЧНОГО ЦИТИРОВАНИЯ

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