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Тенденции развития нефинансовой отчетности в контексте формирования информационного поля анализа устойчивости экономических субъектов // Development Trends of Non-Financial Reporting in the Creation of the Information Base of Economic Entities’ Sustainability Analysi

Author

Listed:
  • D. Pankov A.

    (Belarus State Economic University)

  • L. Makhanko S.

    (Belarus State Economic University)

  • Д. Панков А.

    (Белорусский государственный экономический университет)

  • Л. Маханько С.

    (Белорусский государственный экономический университет)

Abstract

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. Развитие международных финансовых рынков, необходимость непрерывного мониторинга эффективности инвестиций обострили проблему раскрытия информации о деятельности экономических субъектов. Традиционный формат финансовой отчетности дополнен отчетностью об устойчивом развитии или нефинансовой отчетностью. В исследовании на основании изучения эмпирического материала обоснованы тенденции раскрытия организациями в открытом доступе характеристик устойчивого развития в отсутствие нормативно-правового регулирования порядка составления и предоставления нефинансовой отчетности; распределены по частоте инициативного раскрытия основные показатели оценки параметров устойчивого развития; на основе методов статистического сравнения результатов выборочных наблюдений выявлены основные факторы, влияющие на степень представления нефинансовой информации в условиях, когда на государственном уровне соответствующие вопросы не регулируются и не применяется правовое администрирование описываемого процесса. При проведении исследования были использованы общенаучные методы, включая анализ и синтез, сравнение, группировку, метод аналогий, а также методы статистического анализа.

Suggested Citation

  • D. Pankov A. & L. Makhanko S. & Д. Панков А. & Л. Маханько С., 2019. "Тенденции развития нефинансовой отчетности в контексте формирования информационного поля анализа устойчивости экономических субъектов // Development Trends of Non-Financial Reporting in the Creation o," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 6(3), pages 15-24.
    • Handle: RePEc:scn:accntn:y:2019:i:3:p:15-24
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