Non-Financial Reporting and the Approach to its Development as an Important Element of Social Policy of the Russian Companies
The paper examines the specifics of non-financial reporting in a number of large Russian companies. The problem is believed to be of high interest, because in the developed European states non-financial reporting is not just an ordinary corporate, but a public document which mirrors the results of the companies’ social activities. As for Russia the practice of delivering non-financial (social) reporting is only becoming a norm, a principle of a socially responsible business. The article attempts to discuss the question that not every responsible Russian company can clearly answer: to what extent is it possible to disclose the information and what should be a number of indicators for that?