Condition and Development of Non-Financial Reporting in Retail

被引：0
|
作者：
Alekseicheva, Elena [1 ]
Kevorkova, Zhanna [2 ]
Komissarova, Irina [3 ]
Shinkareva, Olga [1 ]
机构：
[1] Moscow City Univ, Moscow, Russia
[2] Financial Univ Govt Russian Federat, Moscow, Russia
[3] Natl Res Nucl Univ MEPhI Moscow Engn Phys Inst, Moscow, Russia
来源：
VISION 2025: EDUCATION EXCELLENCE AND MANAGEMENT OF INNOVATIONS THROUGH SUSTAINABLE ECONOMIC COMPETITIVE ADVANTAGE | 2019年
关键词：
non-financial reporting; non-financial report; retail;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The goal of this short paper is to present the present-day condition and development trends for non-financial reporting of retailers worldwide. The authors analyzed retailers' reports registered in the Global Reporting Initiative Database as of September 2, 2019. Also, they spotted a trend and made a forecast for the number of non-financial reports by retailers, and considered the report structure by size, type and region. Special attention was paid to the country structure of non-financial reporting by retailers in every region. The condition and development of non-financial reporting of retailers was compared with the characteristics of non-financial reporting in all sectors.
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页码：5660 / 5664
页数：5
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