Факторы корпоративного управления как показатели достоверности отчётов о КСО

Финансы и бизнес. 2020. Т. 16. № 1. С. 88–113.

Malofeeva T., Клочкова Е. Р.

Currently, companies actively support the application of the concept of corporate social responsibility (CSR), but are guided by different values and expectations. The increased number of CSR reports published has given rise to discussions about the motivation of managers behind their publication, as well as the veracity of the information presented in these reports. Understanding the determinants of corporate governance associated with obtaining an independent assessment of reporting can affect the further dissemination of standards for non-financial reporting and the development of services provided by consulting and auditing companies. The paper reveals the dependence of the decision to evaluate the CSR report by third parties and compliance with GRI standards on corporate governance factors.

Keywords: корпоративное управление, корпоративная социальная ответственность, corporate governance, sustainability reporting, non-financial reporting, нефинансовая отчетность, corporate social responsibility, assurance CSR reporting, GRI standards, отчётность в области устойчивого развития, заверение отчётности КСО, стандарты GRI