Abstract
In the article, the main defect of financial reporting are certain about forming of investment attractiveness of enterprise and reasonably how they are decided by the unfinancial accounting. Considered known standards of the unfinancial accounting, and also their comparative analysis is carried out. The brought list over of often used guidances and frameworks for the strictly specialized standards in an ecological and social direction. The necessity of objective illumination of both positive and negative influences of enterprise is reasonable. Opening of information, that forms the investment attractiveness of enterprise, is considered, on the example of the standard of GRI. The described procedure for inspecting the investment object is due diligence. The results of questioning of investors are considered by two world accountant-consulting companies about the efficiency of the unfinancial accounting.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.