THE NON-FINANCIAL REPORTING AS THE MAIN DIRECTION OF DEVELOPMENT OF RUSSIAN CORPORATE REPORTING
The article describes the analysis the state of the practice of corporate non-financial reports in Russia. It reveals the role of leading Russian organizations engaged in the popularization of non-financial reporting. The comparative analysis of the content of the reports of the companies engaged in one line of business, but represent different types of non-financial reports. Justified the involvement of accountants, forming a huge array of documents confirming the totality of the facts of economic life company committed to reporting on sustainable development. The author proves the necessity of spreading the experience of the preparation non-financial reports and coordination departments and executives involved in this process.