Non-financial reporting in Russia: purpose and classification of types

Abstract

The development processes of non-financial reporting are currently directly related to fundamental changes in the global economy as a result of international integration and internationalization of production and economic activities. In such a situation, the need to provide users with reliable and accessible information about all areas of the organization’s activities through the preparation and presentation of non-financial reporting becomes urgent. The article defines the role of non-financial information in the process of effective functioning of a company in the socio-economic environment, and also identifies the main goals of the formation of non-financial reports, considers their types, reveals the essence and content, and carries out a classification. The range of users and directions of use of non-financial information by stakeholders is considered. International and national organizations regulating the procedure for the formation and presentation of non-financial reporting, as well as the features of the implementation of international practice by domestic companies, have been studied. The object of the study was the conceptual provisions for constructing a system for generating public non-financial reporting. The methodological basis was the Russian and foreign regulatory framework in the field of formation and certification of non-financial reporting of organizations. The article discusses the most common types of non-financial reporting. In the process of analyzing the problem, traditional methods were used: monographic, abstract-logical, comparative, calculation-constructive, etc.