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Authors : 1. Elena V. Nikiforova,
Doctor of Economics, Professor
Financial University at the Russian Government
Formation and disclosure the information on the company’s sustainable development
Objective: to prove the necessity of timely disclosure of information on corporate sustainability at the present stage of society development for evaluation of the results of its functioning by stakeholders.
Methods: monographic, analysis and synthesis, comparison, grouping, detailization and summarizing, historical and logical analysis.
Results: the aspects of performance reporting are studied; the basic international and national documents regulating the aspects of reporting information on the sustainable development the company are viewed; principles of reporting are listed; stages of reporting on the company sustainable development are described.
According to the authors, the company reports must include information on the following indicators: indicators controlled by the company should be reflected in the performance indicators; indicators with a larger share of the company's influence should correlate with information about the approaches to its management; the descriptive material should include the indicators which are not under the control or significant influence of the company, but which may be associated with key issues due to the significance of the impact of these units. The report should cover all institutional units.
Indicators of economic efficiency in the analysis of sustainable development differ from traditional financial ratios, calculated on the basis of its accounting (financial) reports. The main purpose of the development and analysis of indicators of economic performance is to reflect the company's direct or indirect impact on stakeholder interests.
Scientific novelty: extension of conceptual approaches to the formation of and reporting on the company's sustainable development to the stakeholders.
Practical significance: provides a more complete, balanced and accurate information about the company's activities to stakeholders, that builds its business reputation.
Keywords :
Economy and national economy management; Company; Information; Sustainable development; Stakeholders; Report indicators; Resources; Efficiency of implementation
Bibliography :
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Citation :
Nikiforova E. V. Formation and disclosure the information on the company’s sustainable development, Actual Problems of Economics and Law, 2016, vol. 10, No. 2, pp. 113–123.
Type of article : The scientific article
Date of receipt of the article :
28.03.2016
Date of adoption of the print :
29.04.2016
Date of online accommodation :
15.07.2016
