Problems and Prospects in the Development of Non-Financial Reporting
非財務報告の開発における問題と展望 (AI 翻訳)
T. A. Korneeva, D. Gafurova
🤖 gxceed AI 要約
日本語
本論文は、非財務報告の重要性と統一基準の欠如を指摘し、ロシア企業の報告書分析に基づき、標準構造を提案する。これによりデータの比較可能性と透明性が向上し、持続可能な開発の効果的な管理に貢献する。
English
This paper discusses the importance of non-financial reporting for sustainable development, highlighting the lack of a unified standard. Through analysis of Russian companies' reports, it proposes a standard structure to improve comparability and transparency, enabling better management of sustainability.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ロシア企業を対象とするが、非財務報告の標準化という課題は日本でもSSBJの動きに関連。標準構造の提案は日本の報告実務にも示唆を与える可能性がある。
In the global GX context
While focused on Russian companies, this paper addresses the universal challenge of standardizing non-financial reporting, relevant to global frameworks like ISSB. Its proposal for a standard structure could inform ongoing standardization efforts.
👥 読者別の含意
🔬研究者:Highlights the ongoing challenge of comparability in non-financial reporting and proposes a standardized structure.
🏢実務担当者:Provides insights into structuring non-financial reports for better stakeholder communication.
🏛政策担当者:Offers a potential template for standardizing non-financial disclosure, relevant for regulators.
📄 Abstract（原文）
Society and business face serious environmental and social challenges, which requires the integration of sustainable development goals into company strategies. Non-financial reporting is becoming an important tool for disclosing information about sustainable development. The active introduction of non-financial reporting reflects the global trend of increasing transparency and responsibility of businesses to investors and society as a whole, allowing a comprehensive assessment of the impact of companies on the environmental and social environment, as well as the quality of corporate governance. However, there is still no single standard for its preparation, which makes data comparability difficult. A standard structure of a non-financial report is proposed to increase transparency and trust among stakeholders, which contributes to more effective management of sustainable development. Based on the analysis of published non-financial reports of Russian companies in various industries, conclusions have been drawn about the completeness of companies' disclosure of non-financial indicators, including by industry. The development of a standard non-financial report structure that takes into account key indicators from different fields is designed to increase the comparability and usability of such data.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.63550/iceip.2026.32.28.079first seen 2026-05-15 19:08:37 · last seen 2026-05-25 05:02:42
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