Condition and Development of Non-Financial Reporting in Retail

被引：0

作者：

Alekseicheva, Elena ^{[1
]}

Kevorkova, Zhanna ^{[2
]}

Komissarova, Irina ^{[3
]}

Shinkareva, Olga ^{[1
]}

机构：

[1] Moscow City Univ, Moscow, Russia

[2] Financial Univ Govt Russian Federat, Moscow, Russia

[3] Natl Res Nucl Univ MEPhI Moscow Engn Phys Inst, Moscow, Russia

来源：

VISION 2025: EDUCATION EXCELLENCE AND MANAGEMENT OF INNOVATIONS THROUGH SUSTAINABLE ECONOMIC COMPETITIVE ADVANTAGE | 2019年

关键词：

non-financial reporting; non-financial report; retail;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The goal of this short paper is to present the present-day condition and development trends for non-financial reporting of retailers worldwide. The authors analyzed retailers' reports registered in the Global Reporting Initiative Database as of September 2, 2019. Also, they spotted a trend and made a forecast for the number of non-financial reports by retailers, and considered the report structure by size, type and region. Special attention was paid to the country structure of non-financial reporting by retailers in every region. The condition and development of non-financial reporting of retailers was compared with the characteristics of non-financial reporting in all sectors.

引用

页码：5660 / 5664

页数：5

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