ФИНАНСОВЫЕ И НЕФИНАНСОВЫЕ ПОКАЗАТЕЛИ ОТЧЕТНОСТИ ЭКОНОМИЧЕСКИХ СУБЪЕКТОВ: ВАЖНОСТЬ, ЗАДАЧИ И РЕШЕНИЕ

Abstract

The economy of our country is going through a difficult period, which is aggravated by endless sanctions and difficult economic conditions in the world, which in turn affects the level of sustainable development of Russian economic entities. The primary problem of instability in terms of sustainable development of Russian companies is determined by the inability of economic entities to respond effectively to changes in the internal and external environment. In this regard, there is a need to establish an effective mechanism for managing sustainable development. One of the tools of this mechanism is non-financial reporting.
 The complexity of the complex analysis of the sustainability of development due to the large number and variety of financial and non-financial factors affecting the sustainable development of the economic entity, and therefore their study is a certain complexity.
 First of all, it is necessary to pay attention to the fact that Russian companies, as well as foreign ones, are guided by the level and volume of harmful emissions into the atmosphere, water bodies and soil. The reports show the resources consumed and their classification, the level of education and the age composition of the staff, as well as social factors focused on the average wage level, the involvement of personnel in the production process, the possibility of training and other non-financial factors.
 Do not forget about the socio-cultural, investment and other factors affecting the economic entity as a whole. It is important to understand that economic actors seeking to benefit from the transition to sustainable development often have a longer time horizon and a broader set of objectives than traditional companies. As a rule, they are dissatisfied with the status quo and want to act socially responsible, as well as to protect the environment. They value employee well-being, society, culture and future generations. However, without being able to ignore short-term challenges, success in implementing the concept of sustainable development is more complex and time-consuming.