COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS IN THE FIELD OF NON-FINANCIAL REPORTING AND THE PRACTICE OF THEIR APPLICATION
2021 ◽
Vol 2
(4)
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pp. 146-152
Keyword(s):
This article discusses and analyzes the most popular standards of non-financial reporting, which has a significant impact on the transformation of the business environment. Already, domestic and foreign companies with a high level of responsibility are beginning to publish non-financial statements in addition to financial statements, which is an additional tool for communication with stakeholders and a new source of information about their activities. To date, reports of this type are clearly unregulated, there are no verification standards, however, there is already a positive trend and the active introduction of non-financial indicators in the regular reporting of companies.
2019 ◽
Vol 17
(2)
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pp. 222-248
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2021 ◽
Vol 5
(2)
◽
pp. 90-101
2020 ◽
Vol 19
(10)
◽
pp. 1794-1821
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