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This is a Literature Review study.

August 17, 2025Buhuchet v sel skom hozjajstve (Accounting in Agriculture)

Conceptual basis for the formation of public non-financial reporting in Russia

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The study emphasizes the importance of non-financial reporting for corporate governance and stakeholder trust.
It reveals that adherence to ESG standards can enhance companies’ competitive edge and accountability.
The research utilized various methods, including comparative analysis and logical reasoning, to develop a robust framework.
Strengthening the legal basis for reporting standards may improve the quality and transparency of disclosed information.

Authors

EAElena AnisimovaNational Audit Office LALyubov V. AgarkovaStavropol State Agrarian University OEOlga V. ElchaninovaStavropol State Agrarian University

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Implication

Analysis highlights non-financial reporting's impact on corporate governance and transparency, suggesting improvements for stakeholder communications.

Cite This Study

Anisimova et al. (2025) studied this question.

synapsesocial.com/papers/68a36a480a429f797332ed06 https://doi.org/10.33920/sel-11-2507-02

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Implication

Analysis highlights non-financial reporting's impact on corporate governance and transparency, suggesting improvements for stakeholder communications.

Conceptual basis for the formation of public non-financial reporting in Russia

Key Points

Discussion

Implication

Cite This Study

Conceptual basis for the formation of public non-financial reporting in Russia

Key Points

Discussion

Implication

Cite This Study

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Also Consider