Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities

The article considers economically significant information reflected in public non-financial reporting, enabling reflection on the environmental aspects of an organization's development. The analysis aims to articulate problems in the disclosure economically significant information in public no...

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Bibliografski detalji
Glavni autori:	Lazareva, N. V., Лазарева, Н. В.
Format:	Статья
Jezik:	Russian
Izdano:	Kamerton 2024
Teme:	Public non-financial reporting Environmental policy Environmental reporting
Online pristup:	https://dspace.ncfu.ru/handle/123456789/29331
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spelling	ir-123456789-293312024-12-06T12:21:38Z Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities Публичная нефинансовая отчетность: отражение экологических аспектов развития и деятельности хозяйствующих субъектов Lazareva, N. V. Лазарева, Н. В. Public non-financial reporting Environmental policy Environmental reporting The article considers economically significant information reflected in public non-financial reporting, enabling reflection on the environmental aspects of an organization's development. The analysis aims to articulate problems in the disclosure economically significant information in public non-financial reporting due to a significant difference between national and international requirements in terms of the environmental aspects of development. In the process of conducting this study, a monograph (descriptive) research method, a system analysis method and a comparative analysis method were used. The results of the study confirmed the need to improve environmental reporting as part of the development of the concept of non-public financial reporting, while authors emphasising the need to develop the composition and content of environmental reporting, taking into account the integration of financial and non-financial reporting. The application of the approaches outlined in the article allowed the generation of more transparent information for all interested users regarding the environmental activities of companies and will bring national and international standards closer to application. The environmental reporting of companies and its components are proposed as part of the development of the concept of public non-financial reporting. 2024-12-06T12:20:34Z 2024-12-06T12:20:34Z 2024 Статья Gadzhiev, N.G., Lazareva, N.V., Konovalenko, S.A., Trofimov, M.N., Yusufov, N.A.Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities // South of Russia: Ecology, Development. - 2024. - 19 (3). - pp. 204-218. - DOI: 10.18470/1992-1098-2024-3-20 https://dspace.ncfu.ru/handle/123456789/29331 ru South of Russia: Ecology, Development application/pdf application/pdf Kamerton
institution	СКФУ
collection	Репозиторий
language	Russian
topic	Public non-financial reporting Environmental policy Environmental reporting
spellingShingle	Public non-financial reporting Environmental policy Environmental reporting Lazareva, N. V. Лазарева, Н. В. Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities
description	The article considers economically significant information reflected in public non-financial reporting, enabling reflection on the environmental aspects of an organization's development. The analysis aims to articulate problems in the disclosure economically significant information in public non-financial reporting due to a significant difference between national and international requirements in terms of the environmental aspects of development. In the process of conducting this study, a monograph (descriptive) research method, a system analysis method and a comparative analysis method were used. The results of the study confirmed the need to improve environmental reporting as part of the development of the concept of non-public financial reporting, while authors emphasising the need to develop the composition and content of environmental reporting, taking into account the integration of financial and non-financial reporting. The application of the approaches outlined in the article allowed the generation of more transparent information for all interested users regarding the environmental activities of companies and will bring national and international standards closer to application. The environmental reporting of companies and its components are proposed as part of the development of the concept of public non-financial reporting.
format	Статья
author	Lazareva, N. V. Лазарева, Н. В.
author_facet	Lazareva, N. V. Лазарева, Н. В.
author_sort	Lazareva, N. V.
title	Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities
title_short	Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities
title_full	Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities
title_fullStr	Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities
title_full_unstemmed	Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities
title_sort	public non-financial reporting: reflection of environmental aspects of development and activities of economic entities
publisher	Kamerton
publishDate	2024
url	https://dspace.ncfu.ru/handle/123456789/29331
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Public non-financial reporting: Reflection of environmental aspects of development and activities of economic entities

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