NON-FINANCIAL REPORTING AS A COMMUNICATION TOOL FOR IMPLEMENTING THE CONCEPT OF SUSTAINABLE DEVELOPMENT
持続可能な開発の概念を実施するためのコミュニケーションツールとしての非財務報告 (AI 翻訳)
Zhanna M. Korzovatykh
🤖 gxceed AI 要約
日本語
この論文は、持続可能な開発の概念を実施するためのコミュニケーションツールとしての非財務報告の役割を探る。ロシア経済では非財務報告はほとんど任意であり、法的規制は発展途上である。国際基準に基づく既存のアプローチを検討し、企業がステークホルダーに持続可能性戦略を伝える際の課題を強調する。分析手法は抽象論理的分析と比較分析である。
English
This paper explores non-financial reporting as a communication tool for implementing sustainable development. In the Russian economy, reporting is mostly voluntary with developing legal regulation. It reviews existing approaches based on various international standards and highlights challenges companies face in communicating sustainability strategies. The study uses abstract-logical and comparative analysis.
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
日本のGX文脈では、非財務報告はSSBJや有価証券報告書での開示が進んでいる。本論文はロシアの自主的な報告制度の課題を分析しており、日本でも報告基準の国際調和やステークホルダーとのコミュニケーションにおいて参考になる点がある。
In the global GX context
This paper adds to the global GX context by examining non-financial reporting in a voluntary setting (Russia), highlighting gaps between international standards and local practice. It underscores the need for regulatory support and standardization (ISSB, CSRD) to ensure effective sustainability communication.
👥 読者別の含意
🔬研究者:This paper provides a comparative analysis of non-financial reporting approaches in a voluntary context, useful for scholars studying ESG disclosure in emerging economies.
🏢実務担当者:Companies in jurisdictions with voluntary reporting can learn from the challenges identified in communicating sustainability strategies.
🏛政策担当者:Regulators in countries developing non-financial reporting rules can consider the issues raised here to design effective frameworks.
📄 Abstract（原文）
Non-financial reporting is an important communication tool that allows companies to inform all stakeholders about the results of integrating ESG principles into their business models. In the context of the Russian economy, where non-financial reporting is mostly voluntary and legal regulation is still under development, the issue of non-financial reporting is particularly relevant. This paper explores existing approaches to non-financial reporting based on various international standards. The article highlights the challenges faced by companies that implement corporate practices to inform various groups of stakeholders about the implementation of sustainable development strategies. The study used abstract-logical and comparative analysis methods, including a detailed examination of scientific articles on the problems of non-financial reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36871/ek.up.p.r.2026.01.11.022first seen 2026-05-15 19:01:30 · last seen 2026-06-03 05:18:41
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