+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Approaches to regulation of social statement in Russia

Vol. 16, Iss. 11, MARCH 2013

Available online: 23 March 2013

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Krasnova M.V. Graduate Student, Department "Accounting and Economic Activities Analysis", the Financial University under the Government of the Russian Federation
mvkrasnova@inbox.ru

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

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive