ACTUAL PROBLEMS OF STANDARDIZATION OF PREPARATION OF NON-FINANCIAL STATEMENTS
Diana A. Gafurova, Tatiyana A. Korneeva
Samara State University of Economics, Samara, Russian Federation
Keywords: sustainable development, economic entities, non-financial reporting, standardization, information disclosure
Abstract
The article is devoted to the role of non-financial reporting in ensuring transparency of enterprises’ activities. The author examines the features of standards for the preparation of non-financial statements, describes the existing problems in its formation. The article suggests the recommended structure of a non-financial report, which allows for the systematization of information disclosure, and analyzes the reports of Russian companies, revealing differences in the completeness of information disclosure across various industries and indicators. As a result, measures are proposed to improve standards, formats, and procedures for providing non-financial information.
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