Нефинансовая отчетность как инструмент предквалификационного отбора подрядчиков

Вестник гражданских инженеров. 2024. № 2 (103). С. 144–155.

Виноградова О. В.

Abstract in English: Non-financial reporting is considered as an open and verified source of information on quantitative and qualitative performance indicators and resource availability of contractors participating in competitive procedures. The choice of the source of information is conditioned by the growing trend of the formation and publication of non-financial reporting, which serves as the basis for increasing the social and environmental responsibility of companies. Information transparency is considered as one of the key qualities of openness and reliability of the contractor. Attention is drawn to the inconsistency and heterogeneity of the sources of information used in the prequalification evaluation of the contestants. This article attempts to eliminate the identified problem in connection with the use of verified information in the evaluation of contractors. The results obtained indicate in favor of the possibility of using the information contained in non-financial reporting in the process of prequalification of contractors. In the final part of the article, a cycle of using non-financial information about the company is proposed.

Keywords: конкурс, строительство, нефинансовая отчетность, предконкурсный отбор