Disclosure of Environmental Responsibility Information in the Corporate Reporting of Economic Entities

Rozhnova O.1, Mayorova E.2
1 Financial University under the Government of the Russian Federation (RUSSIA)
2 Plekhanov Russian University of Economics (RUSSIA)

Abstract

This article examines the topical issues within the corporate, social, and environmental responsibility reporting of economic entities. It focuses on studying the users of such reporting. The article presents relevant classification of users of environmental and social reporting information according to important characteristics amid ongoing digitization and globalization. After reviewing the results of a survey conducted among the employees of financial and accounting functions in medium-sized companies about environmental and social responsibility reporting, the authors concluded that the current situation favours further development of such reporting.

Keywords: Corporate social responsibility, environmental responsibility, business model, financial reporting, environmental reporting, integrated reporting, users of reporting information.

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