ВАЖНОСТЬ НЕФИНАНСОВЫХ ПОКАЗАТЕЛЕЙ ОТЧЕТНОСТИ ОБ УСТОЙЧИВОМ РАЗВИТИИ ЭКОНОМИЧЕСКИХ СУБЪЕКТОВ ПРИ ПРИНЯТИИ УПРАВЛЕНЧЕСКИХ РЕШЕНИЙ

Abstract

The article is devoted to the importance of non-financial indicators of reporting on the sustainable development of Russian economic entities and their role in making effective management decisions that determine the strategy for the functioning of the entity. Modern Russian conditions of doing business and managing economic entities determine the importance of information flows in the political, social and economic sphere. Lack of information distorts management decisions made on the basis of incomplete and often inaccurate data. Many economic entities seek to obtain the necessary amount of information to carry out their financial and economic activities and, along with financial reporting, they form public non-financial reporting for ensuring sustainable development and making strategic decisions, both now and in the future.
 Public non-financial reporting of an economic entity, as a rule, reflects more extensive information, considering the rules of corporate governance; strategic goals and priorities of the economic entity. This information reflects the key events of the year, the main indicators of financial and economic activity, competitive advantages, socially significant development directions and main target targets.
 Based on indicators of economic and production activities, social and environmental performance of an economic entity, interaction with stakeholders (local communities, including social investments, charity, sponsorship, etc.) is revealed.
 On the basis of public non-financial reporting, risk management of an economic entity calculates social, environmental, economic risks and determines ways to prevent or minimize their impact, which in turn contributes to obtaining economically advantageous indicators determining the level of sustainable development of economic entities.