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Home / Journals / Auditor / Volume 5 Issue 12 / Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy
Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy
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Citations:

NON-FINANCIAL PUBLIC REPORTING IN THE FIELD OF SUSTAINABLE DEVELOPMENT AS A SOURCE OF INFORMATION AND AN OBJECT OF AUDIT SERVICES IN THE DIGITAL ECONOMY
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Kazakova Nataliya 1
Bobkova Marina Pavlovna 2
Prilepskaya A. A. 3
Thi Lok Doan 4
Authors:
1.  Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)

Moskva, Russian Federation
2.  Rossiyskiy ekonomicheskiy universitet imeni G.V. Plehanova (Starshiy prepodovatel')

3.  Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security)

4.  Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security)

Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2019-22-28
Pages:
from 22 to 28
Status:
Published
Received:
26.12.2019
Accepted:
30.12.2019
Published:
30.12.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
audit, non-fi nancial reporting, reporting on sustainable development, social responsibility, international standards, Global Reporting Initiative
Abstract and keywords
Abstract (English):
Th e article analyzes the trends in the formation of public non-fi nancial reporting by companies in terms of increasing requirements for business information transparency. Th e features of non-fi nancial reporting as an object of audit services are generalized, as well as the existing problems of performing audit tasks in non-fi nancial reporting.

Keywords:
audit, non-fi nancial reporting, reporting on sustainable development, social responsibility, international standards, Global Reporting Initiative
References

1. Ob utverzhdenii Koncepcii razvitiya publichnoy nefinansovoy otchetnosti i plana meropriyatiy po ee realizacii: [rasporyazh.: utv. Pravitel'stvom RF 5 maya 2017 g. № 876-r]. URL: http://government.ru/docs/27645/ (data obrascheniya: 29.09.2019).

2. Global Reporting Initiative . Available at: https://www.globalreporting. org/Pages/default.aspx/ (data obrascheniya: 04.01.2019).

3. Rukovodstvo po otchetnosti v oblasti ustoychivogo razvitiya G4 [Elektronnyy resurs]. URL: https://www.globalreporting.org/resourcelibrary/Russian-G4-Part-Two.pdf (data obrascheniya: 05.01.2019).

4. Kazakova N.A., Fedchenko E.A. Institucional'nye analiticheskie aspekty i problemy dostovernosti uchetnoy informacii o razvitii biznesa // Mezhdunarodnyy buhgalterskiy uchet. 2012. № 35 (233). C. 2-12.

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7. Nacional'nyy Registr i Biblioteka korporativnyh nefinansovyh otchetov // Rossiyskiy soyuz promyshlennikov i predprinimateley. 1991-2018. URL: http://rspp.ru/simplepage/157 (data obrascheniya: 15.02.2019).

8. Analiticheskiy obzor GRI: «Ustoychivoe razvitie i tendencii otchetnosti v 2025: gotovimsya k buduschemu». URL: https://www.globalreporting.org/information/Pages/Reporting-2025.aspx (data obrascheniya: 15.02.2019).

9. Kazakova N.A. Vliyanie cifrovoy ekonomiki na obrazovanie i professional'noe razvitie specialistov finansovogo rynka // Nacional'nye interesy: prioritety i bezopasnost'. 2019. T. 15. № 8. S. 1394-1405.

10. Kazakova N.A. Trendy obrazovaniya auditorov v cifrovoy ekonomike // Auditor. 2019. T. 5. № 9. S. 10-16.

11. Kazakova N.A., Fedchenko E.A. Institucional'nye analiticheskie aspekty i problemy dostovernosti uchetnoy informacii o razvitii biznesa // Mezhdunarodnyy buhgalterskiy uchet. 2012. № 35. S. 2-12.

12. Kazakova N.A., Trofimova L.B., Fedchenko E.A. Metodologiya formirovaniya relevantnoy informacii v usloviyah globalizacii ekonomicheskih processov. Moskva, 2013. Ser. Nauchnaya mysl'.

13. Prikaz Minfina Rossii ot 09.03.2017 N 33n «Ob opredelenii vidov auditorskih uslug, v tom chisle perechnya soputstvuyuschih auditu uslug» (Zaregistrirovano v Minyuste Rossii 10.05.2017 N 46643) [Elektronnyy resurs] - Rezhim dostupa: http://www.consultant.ru (data obrascheniya 30.09.2019).

14. Oficial'nyy sayt PAO Gruppa kompaniy PIK [Elektronnyy resurs] - Rezhim dostupa: https://www.pik.ru/ (data obrascheniya 30.09.2019).

15. Oficial'nyy sayt PAO Gruppa LSR [Elektronnyy resurs] - Rezhim dostupa: https://lsrgroup.ru (data obrascheniya 30.09.2019).

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