Open AccessDevelopment Trends of Non-Financial Reporting in the Creation of the Information Base of Economic Entities’ Sustainability Analysi
Author(s) -
Д. А. Панков,
Л. С. Маханько
Publication year - 2019
Publication title -
učët. analiz. audit/učët, analiz, audit
Language(s) - English
Resource type - Journals
eISSN - 2619-130X
pISSN - 2408-9303
DOI - 10.26794/2408-9303-2019-6-3-15-24
Subject(s) - sustainable development , business , accounting , sustainability , sample (material) , process (computing) , finance , variety (cybernetics) , sustainability reporting , actuarial science , computer science , chromatography , political science , law , artificial intelligence , chemistry , ecology , biology , operating system
The development of international financial markets, the need for continuous monitoring of the effectiveness of investments have exacerbated the problem of disclosing information about the economic entities’ activities. The traditional format of financial reporting is supplemented by reporting on sustainable development or non-financial reporting. The study based on the empirical material substantiates the trend of disclosure of open access characteristics of sustainable development in the absence of legal regulation of the procedure for compiling and submitting non-financial reporting; the main indicators for assessing the parameters of sustainable development are distributed according to the frequency of initiative disclosure; based on the methods of statistical comparison of the results of sample observations, the main factors affecting the degree of nonfinancial information presentation are revealed in conditions when the relevant issues are not regulated at the state level and the legal administration of the process described is not applied. The study used general scientific methods, including analysis and synthesis, comparison, grouping, the method of analogies, as well as methods of statistical analysis.