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The Balanced Scorecard: Integration into the non-financial Reporting System

In modern conditions of transformation of economic relations, non-financial reporting, including reporting in the field of sustainable development, must present a balanced and reasonable picture of the organization’s performance in relation to sustainable development. Such a reporting system is an i...

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Главные авторы: Tomaily, A. E., Томайлы, А. Е.
Формат: Статья
Язык:English
Опубликовано: Springer Science and Business Media Deutschland GmbH 2024
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Online-ссылка:https://dspace.ncfu.ru/handle/123456789/29213
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spelling ir-123456789-292132024-11-08T12:34:25Z The Balanced Scorecard: Integration into the non-financial Reporting System Tomaily, A. E. Томайлы, А. Е. Balanced scorecard (BSC) Sustainable development Confirmation of non-financial information Gas distribution organization (GDO) Non-financial reporting Organizational environment Strategic diagnostics In modern conditions of transformation of economic relations, non-financial reporting, including reporting in the field of sustainable development, must present a balanced and reasonable picture of the organization’s performance in relation to sustainable development. Such a reporting system is an important source of information for making management decisions. The article shows that the use of a balanced scorecard in the practical activities of companies can significantly improve the system of intra-company non-financial reporting without increasing its volume. Based on the results of the study, we concluded that the integration of a balanced scorecard into corporate non-financial reporting makes it possible to formulate more effectively the strategic goals of the organization and timely plan activities to achieve these goals. This process helps to improve the quality of the organization’s management system. 2024-11-08T12:33:43Z 2024-11-08T12:33:43Z 2024 Статья Agarkova L., Anisimova S., Anisimova E., Puchkova E., Tomaily A. The Balanced Scorecard: Integration into the non-financial Reporting System // Lecture Notes in Networks and Systems. - 2024. - 1130 LNNS. - pp. 501 - 513. - DOI: 10.1007/978-3-031-70673-8_52 https://dspace.ncfu.ru/handle/123456789/29213 en Lecture Notes in Networks and Systems application/pdf Springer Science and Business Media Deutschland GmbH
institution СКФУ
collection Репозиторий
language English
topic Balanced scorecard (BSC)
Sustainable development
Confirmation of non-financial information
Gas distribution organization (GDO)
Non-financial reporting
Organizational environment
Strategic diagnostics
spellingShingle Balanced scorecard (BSC)
Sustainable development
Confirmation of non-financial information
Gas distribution organization (GDO)
Non-financial reporting
Organizational environment
Strategic diagnostics
Tomaily, A. E.
Томайлы, А. Е.
The Balanced Scorecard: Integration into the non-financial Reporting System
description In modern conditions of transformation of economic relations, non-financial reporting, including reporting in the field of sustainable development, must present a balanced and reasonable picture of the organization’s performance in relation to sustainable development. Such a reporting system is an important source of information for making management decisions. The article shows that the use of a balanced scorecard in the practical activities of companies can significantly improve the system of intra-company non-financial reporting without increasing its volume. Based on the results of the study, we concluded that the integration of a balanced scorecard into corporate non-financial reporting makes it possible to formulate more effectively the strategic goals of the organization and timely plan activities to achieve these goals. This process helps to improve the quality of the organization’s management system.
format Статья
author Tomaily, A. E.
Томайлы, А. Е.
author_facet Tomaily, A. E.
Томайлы, А. Е.
author_sort Tomaily, A. E.
title The Balanced Scorecard: Integration into the non-financial Reporting System
title_short The Balanced Scorecard: Integration into the non-financial Reporting System
title_full The Balanced Scorecard: Integration into the non-financial Reporting System
title_fullStr The Balanced Scorecard: Integration into the non-financial Reporting System
title_full_unstemmed The Balanced Scorecard: Integration into the non-financial Reporting System
title_sort balanced scorecard: integration into the non-financial reporting system
publisher Springer Science and Business Media Deutschland GmbH
publishDate 2024
url https://dspace.ncfu.ru/handle/123456789/29213
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