Integration of SDGs Attainment Indicators with Corporate Non-Financial Reporting

被引:0
|
作者
Artemenko, Dmitry [1 ]
Novoselov, Konstantin [1 ]
Iefymenko, Tetiana [2 ,3 ]
Lovinska, Liudmyla [4 ,5 ]
机构
[1] Southern Fed Univ, Higher Business Sch, Dept State Municipal Finance & Financial Engn, Sci Econ, Rostov Na Donu, Russia
[2] Natl Acad Sci Ukraine, Kiev, Ukraine
[3] Acad Financial Management, State Educ & Sci Inst, Kiev, Ukraine
[4] Board Accounting Minist Finance Ukraine, Kiev, Ukraine
[5] Acad Financial Management, Financial Res Inst, State Educ & Sci Inst, Kiev, Ukraine
关键词
sustainable development goals; corporate social responsibility; non-financial reporting; financial indicators; non-financial indicators; management report;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The article reveals the significant reasons for the emergence of non-financial reporting of corporations in the light of the realization of generally recognized innovative conceptual views on reflecting the dynamics of their steady rise in the quantitative and qualitative indicators of the activity of companies. The academical and practical novelty of the research lies within the approaches suggested by the authors in the Working Group of the United Nations Conference on Trade and Development (UNCTAD) on the need to introduce a uniform format for the disclosure of characteristics of financial and economic status, environmental protection, social, institutional and other spheres of business activity..This scientific study, in the context of addressing the risks of information asymmetry in transitional economies, proposes ways to improve approaches to the structure and meaningful completion of non-financial databases through the integration of international management reporting standards and the attainment of Sustainable Development Goals (SDGs).
引用
收藏
页码:10554 / 10563
页数:10
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