Institutionalization of corporate non-financial reporting in Russia and abroad

Abstract

The author identified and explored the key trends associated with the development of the institutional framework for the development of non-financial reporting. Among them are: the improvement and harmonization of guidelines for the preparation of reports, enhancing the role of professional audit, the development of an integrated approach; and legislative norms of social reporting. Compiled and analyzed the features of the formation and development of these processes in Russia and abroad.