Sustainable Development Reports Usage in Russia as a Process of Best Ethics Business Practices Communication
The paper examines some of the theoretical issues regarding the publication of sustainable reports as a voluntary disclosure in the process of accounting communication. It is linked to the general process of disclosing financial information in a certain business and cultural environment. In such approach, a question about the possible role of such reporting as a modality of communication in the global economy arises. The Russian context, as transition economy, offers the opportunity to investigate the possible role of this kind of reporting.