Subject. The article addresses different types of non-financial reporting that exist in the world practice, and integrated reporting. Objectives. The aims are to determine the purpose of non-financial and integrated reporting, conduct a comparative analysis of financial and non-financial reporting, identify trends in the development of non-financial and integrated reporting in Russia and in foreign countries. Methods. The study employs general scientific methods, like classification, detailed elaboration, generalization, systematization, description, and comparison. Results. The paper identifies periods of formation of non-financial and integrated reporting practices in Russia and in foreign countries; defines functions of non-financial reporting; reveals distinctive features of non-financial and financial reporting; classifies non-financial reporting and highlights the specifics of all its types. The concepts of "non-financial reporting" and "integrated reporting" are distinguished. I analyzed the dynamics of non-financial and integrated reporting development in Russia and abroad, summarized possible options for disclosure of non-financial information about organization's activities, and considered international standards establishing the procedure for non-financial statements preparation. Conclusions. The scope of application of non-financial and integrated reporting will expand every year, as stakeholders are increasingly demanding the most comprehensive information about company activities. Non-financial and integrated reporting contribute to corporate transparency.
Kapustina I.A. [Non-financial reporting and stakeholders parties to corporations]. Sovremennaya ekonomika: problemy i resheniya = Modern Economics: Problems and Solutions, 2023, no. 1, pp. 84–97. URL: Link (In Russ.)
Turzo T., Marzi G., Favino C., Terzani S. Non-financial Reporting Research and Practice: Lessons from the Last Decade. Journal of Cleaner Production, 2022, vol. 345, no. 131154. URL: Link
Sheshukova T.G., Kotova K.Yu., Shakirova N.N. [Non-financial statement: Content and analysis of indicators]. Modern Economy Success, 2023, no. 2, pp. 69–81. URL: Link (In Russ.)
Jialin Zhao, Lei Ye, Silin Tao. Research on Environmental Accounting Information Disclosure. Finance and Market, 2020, vol. 5, iss. 4, pp. 332–335. URL: Link
Bessarabov V.O. [Social reporting: Features, stages of completion, qualitative characteristics]. Torgovlya i rynok = Trade and Market, 2020, no. 1, pp. 132–138. URL: Link (In Russ.)
Darnall N., Hyunjung Ji, Kazuyuki Iwata, Toshi H. Arimura. Do ESG reporting guidelines and verifications enhance firms’ information disclosure? Corporate Social Responsibility and Environmental Management, 2022, vol. 29, iss. 5, pp. 1214–1230. URL: Link
Suits V.P., Khorin A.N., Sheremet A.D. Kompleksnyi analiz i audit integrirovannoi otchetnosti po ustoichivomu razvitiyu kompanii: monografiya [Comprehensive analysis and audit of integrated reporting on sustainable development of companies: a monograph]. Moscow, INFRA-M Publ., 2021, 184 p.
Bolvachev A.I., Kurochkina I.P., Novozhilova Yu.V. Integrirovannaya otchetnost' i ee informatsionno-analiticheskoe obespechenie: monografiya [Integrated reporting and its information and analytical support: a monograph]. Yaroslavl, Filigran' Publ., 2019, 281 p.
Senatorova E.A. [Non-financial Reporting: International Context, Russian Practice]. Korporativnye finansy = Journal of Corporate Finance Research, 2018, vol. 12, no. 3, pp. 81–92. (In Russ.) URL: Link
Andrianova E.V., Shcherbachenko P.S. [Comparative analysis of international standards in the field of non-financial reporting and the practice of their application]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions, 2021, vol. 2, no. 4, pp. 146–152. (In Russ.) URL: Link
