Approaches to Defining the Boundaries of Non-Financial Reporting

The most important stage in the preparation of non-financial reporting is the establishment of its boundaries. The lack of a set of regulated indicators and the existing practice of self-determination of disclosed issues impose requirements for the development of a methodology for selecting information. The article examines the existing approaches to setting the boundaries of non-financial reporting in Russian and international regulations and standards. The analysis of the definition of significant topics in the reporting of large domestic and foreign corporate structures is carried out.