Analysis trends and prospects of development of corporate reporting in Russian Federation

Abstract

The stages of development of corporate reporting in the Russian Federation are summarized, various approaches to the definition of corporate reporting, sources of information for its formation are analyzed. The article presents the results of the study of the industry features of corporate non-financial reports published by Russian companies. Based on the author’s research, the increasing value of information in the field of sustainable development related to the complexity of presentation, unity and relationship of financial and non-financial indicators of business will determine the increasing demand for strategic management decisions by various institutional users. As a result, the prospects for the development of corporate reporting in the Russian Federation are substantiated.