Blagov
Yu.Ye., Petrova-Savchenko A.A. Information Disclosure on
Obligations
Fulfillment in Non-Financial Reporting of the
Largest Companies Operating in
Russia. // Economics of
contemporary Russia 2012. ¹2
(57) Ñ.118-130.
This
paper presents the results of the study on the information disclosure
on the
obligations fulfillment in non-financial reporting of the largest
companies,
operating in Russia. The study has shown that the companies, being
observed,
consistently disclosed such information. Besides, they
maintained the formal
characteristics of the reports, but mainly interpreted their
obligations as
applying to the broad ethical principles, rather than to
precise program
targets. Scale and scope of the information disclosure depended on the
type and
form of non-financial reports, with the “best practices”
related to the
companies, issuing sustainability reports based on GRI standard.
Keywords:
largest companies, non-finacial reportû, corporate social
responsibility.
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