Роль нефинансовой отчетности в принятии экономических решений

Abstract

An important aspect of making an economic decision is the disclosure of both financial and non-financial information. Non-financial reporting is the main tool for obtaining the necessary information for stakeholders. Th e purpose of this work is to study the role of non-financial reporting in economic decision-making. The main stakeholders of the information presented in non-financial reporting have been identified. Th e analysis of the impact of non-financial reporting on economic decision-making by both internal and external users is carried out.