Abstract
The issue of disclosure continues to be a challenge for users of financial and non-financial reporting and the accounting standards community. Financial disclosure standards aim to improve the qualitative characteristics, comparability, verifiability, timeliness and understandability of financial statements. Enterprises that implement the principles of the ESG agenda face the problem of disclosing information about the results of socially responsible activities in non-financial reporting. Such reporting is optional and standardized. This is due to the voluntary nature of socially responsible activity. The quality of information disclosure is determined by professional ethical principles and internal audit.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
