Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Approaches to regulation of social statement in Russia
Available online: 23 March 2013 Subject Heading: REFORMING of REPORTING JEL Classification:
One of the important questions facing scientists is question of corporate social statement's evolution. In the article the results of research conducted by the author was proved that the social statement started being formed in Russia for twenty years earlier, than in foreign countries. Recently in connection with large amount of advantages get by the companies as a result of providing the social statement, the number of the reporting companies increases and interest of businesses owners to questions of its formation's tools increases too. However in present time both the Standard of preparation of the social statement, adapted to Russian practice of business and its state regulation in Russia are absent. These questions are presented in this article. Keywords: social statement, corporate sustainability reporting, stages of social statement's evolution, state regulation of social statement, the standard of formation of social statement |
ISSN 2311-9381 (Online)
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