Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy

Kazakova, Nataliya; Bobkova, Marina; Prilepskaya, Angelina; Lok, Doan Thi

doi:10.12737/1998-0701-2019-22-28

Auditor

2020

DOI: 10.12737/1998-0701-2019-22-28

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Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy

Nataliya Kazakova

Marina Bobkova

Angelina Prilepskaya

et al.

Abstract: Th e article analyzes the trends in the formation of public non-fi nancial reporting by companies in terms of increasing requirements for business information transparency. Th e features of non-fi nancial reporting as an object of audit services are generalized, as well as the existing problems of performing audit tasks in non-fi nancial reporting.

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Cited by 5 publications

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Analysis of the Companys Business Strategy As a Method of Strategic Audit (on the Example of the Information Technology Sector)3�

Kazakova

2020

Auditor

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The article presents a toolkit for strategic audit and considers one of the alternative methods that allow analyzing the company’s development strategy, assessing not only the effectiveness of the strategy in accordance with which the company has developed, but also the competence of its strategic stakeholders. The results of evaluating the company’s business strategy are presented on the example of the actively developing information technology sector.

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Analysis of the Companys Business Strategy As a Method of Strategic Audit (on the Example of the Information Technology Sector)3�

Kazakova

2020

Auditor

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Analysis of "Green" Economy Trends Using Sustainable Development Reports

Kazakova

Astvacaturova

2022

Auditor

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The article presents a study of the trends of the "green" economy based on the analysis of reports on the sustainable development of the largest Russian companies in the mining and metallurgical industry. Comparative analysis of data on different methods of rating companies on criteria was conducted. Our research showed a high degree of consistency of the results according to different methods, and also revealed the problems of complex disclosure in the reporting of significant aspects of ESG information necessary for making managerial decisions, including responsible investment.

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An analysis of human capital efficiency of economic entities based on an integrated approach

SEMKIN

2022

EATP

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Subject. Financial and economic indicators based on the data in accounting (financial) statements reflect the state of an economic entity at a certain date. The main drawback of accounting (financial) statements is that their indicators are of internal corporate origin. Neither investors nor other interested users were happy with them due to excessive complexity of perception. Objectives. The study aims to develop a methodology for analyzing the human capital of economic entities based on an integrative indicator that determines the level of efficiency, sufficiency of this type of resource for economic entity development. Methods. I employ methods of systems, comparative, structural, and logical analysis. The offered methodology rests on resource-oriented and integrative approaches. Results. I present my own methodology, which enables to determine the size of economic entity’s capital when integrated reporting is generated. The methodology is based on the understanding and representation that each economic entity is a set of capital (resources). Through established deterministic relationships with the financial performance of economic entity, the participation of each capital in the formation of corresponding financial indicator and its efficiency are evaluated. Conclusions. Most methods of human capital analysis provide a narrow assessment, without touching on relationship between indicators that affect the state of this type of capital, its potential change. This results in incorrect and incomplete reflection of capital in the integrated reporting through the indicators that do not estimate capital value and efficiency of use.

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Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy

Cited by 5 publications

References 2 publications

Analysis of the Companys Business Strategy As a Method of Strategic Audit (on the Example of the Information Technology Sector)3�

Analysis of the Companys Business Strategy As a Method of Strategic Audit (on the Example of the Information Technology Sector)3�

Analysis of "Green" Economy Trends Using Sustainable Development Reports

An analysis of human capital efficiency of economic entities based on an integrated approach

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