Nefinansovaya otchetnost kak kommunikatsionnyy instrument korporativnoy SOTSIAL'NOY POLITIKI ORGANIZATSII
Nefinansovaya otchetnost' ekonomicheskikh sub"yektov imeyet bol'shoye znacheniye dlya razlichnykh steykkholderov, yavlyayas' instrumentom po prinyatiyu argumentirovannykh effektivnykh delovykh resheniy razlichnymi steykkholderami, naprimer, v chasti prinyatiya resheniy ob investirovanii, roste konkurentosposobnosti ekonomicheskogo sub"yekta, a takzhe, ob ustoychivom razvitii. Nefinansovyy otchet, kak instrument korporativnoy sotsial'noy politiki, soderzhit informatsiyu dlya vsekh zainteresovannykh storon o rezul'tatakh ustoychivogo razvitiya v ekologicheskoy, sotsial'noy i ekonomicheskoy oblasti. V stat'ye raskryty tendentsii razvitiya korporativnoy otchetnosti - «triyedinaya» otchetnost', kotoraya vklyuchayet ne tol'ko ekonomicheskiye, no takzhe i ekologicheskiye, i sotsial'nyye pokazateli deyatel'nosti ekonomicheskogo sub"yekta. Rassmotreny elementy korporativnoy otchetnosti, glavnoy tsel'yu kotoroy yavlyayetsya ob"yektivnoye otrazheniye informatsii o potentsiale korporatsii, strategii razvitiya i sushchestvuyushchikh krupnykh riskakh, obuslavlivayushchikh nadlezhashchuyu stepen' investitsionnoy privlekatel'nosti dlya obespecheniya ustoychivogo rosta kapitalizatsii korporatsii i sposobstvuyushchuyu minimizatsii konfliktov interesov vsevozmozhnykh steykkholderov.