Non-Financial Reporting: the Essence and Classification

The article systematizes the existing views of scientists and researchers on the nature and structure of noncial reporting, and identifies its key types: integrated reporting, sustainability reporting, and corporate reporting. For each type, the article identifies essential characteristics and attributes that allow for a clearer understanding of the diversity of formats and content of these types of reports. As a result of the research, an alternative approach to defining non-financial reporting as information about sustainable development is proposed, and its definition and content are outlined.