The article analyzes the modern concept of published non-financial accounting in the Russian Federation, examines the key aspects of non-financial reporting. The statistics of non-financial reports detailed by industry and types of reports are presented.
non-financial reporting, sustainable development report, integrated reporting, audit of non-fin reporting
1. Koncepciya razvitiya publichnoy nefinansovoy otchetnosti: utverzhdena Rasporyazheniem Pravitel'stva Rossiyskoy Federacii ot 05.05.2017 № 876-r «Ob utverzhdenii Koncepcii razvitiya publichnoy nefinansovoy otchetnosti i plana meropriyatiy po ee realizacii». — URL: http://static.government.ru/media/files/jyIP6Zj9fv4oEbAuVI8V03jxk9r9JIQf.pdf
2. Proekt Federal'nogo zakona «O publichnoy nefinansovoy otchetnosti» (podgotovlen Minekonomrazvitiya Rossii) (ne vnesen v Gosudarstvennuyu dumu Federal'nym sobraniem RF, tekst po sostoyaniyu na 10.10.2019).
3. Nacional'nyy Registr korporativnyh nefinansovyh otchetov. Rossiyskiy soyuz promyshlennikov i predprinimateley. — [Elektronnyy resurs]. — URL: https://rspp.ru/activity/social/registr/
4. Kolosova D.M. Statistika nefinansovoy otchetnosti v Rossii // Ekonomika i biznes: teoriya i praktika. — 2022. — № 11-1 (93). — S. 195–198. — [Elektronnyy resurs]. — URL: https://www.elibrary.ru/item.asp?edn=ydttex&ysclid=m2bmfevth2545917165