Анализ тенденций развития зарубежной корпоративной отчетности

Аудит и финансовый анализ. 2011. № 3. С. 232–239.

Solovyeva O., Sorokina K.

The article contains the analysis of the development trends in foreign corporate reporting, and on the authors' opinion, Corporate Social Responsibility reflected in the corporate reporting now goes mainstream worldwide. Such integrated reporting, including financial and non-financial component, is now in the focus of interest and therefore requires standardization and significant enhancements in the area of relevance and reliability. This calls for creation of integrated reporting framework, making mandatory reporting on these issues not only desirable but inevitable. This article contains the most recent definitions of corporate social responsibility, reporting on sustainable development and responsible investor, who factors the reporting data in the investment decision making. Authors perform an analysis of recent activities of the international and intergovernmental organizations involved in the process of creating regulatory regime of sustainability and integrated reporting, as well as recently published in 2010 research studies and reports by intergovernmental organizations as well as independent consultants.

Keywords: корпоративная социальная ответственность, охрана окружающей среды, corporate social responsibility, integrated reporting, sustainability reporting, environmental reporting, social reporting, governance reporting, responsible investment, UNCTAD, global reporting initiative, corporate reporting, интегрированная отчетность, отчетность по устойчивости, отчетность по вопросам охраны окружающей среды, отчетность по социальным вопросам, отчетность по вопросам общественного надзора, ответственное инвестирование, ЮНКТАД, инициатива по глобальной отчетности, отчетность корпораций, учет и отчетность, анализ хозяйственной деятельности предприятия, международные финансы