title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð² Ð Ð¾ÑÑÐ¸Ð¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð³Ð°ÑÐ¼Ð¾Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐµÐ»ÐµÐ¹ ÑÑÐµÐ¹ÐºÑ Ð¾Ð»Ð´ÐµÑÐ¾Ð²
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of recommendations for non-financial reporting in Russia based on harmonization goals stakeholders
Creators: name: Ð Ð¾Ð¼Ð°Ð½ÐµÐ½ÐºÐ¾, ÐÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
ÑÑÐ°Ð½Ð´Ð°ÑÑ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
ÑÑÐµÐ¹ÐºÑ Ð¾Ð»Ð´ÐµÑÑ
ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ðµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ
ÑÐµÐ¾ÑÐ¸Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¹
ÑÐµÐ¿ÑÑÐ°ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ ÑÐ¸ÑÐº
non-financial reporting
non-financial reporting standard
stakeholders
sustainable development
theory of change
reputation risk

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ°ÑÐ¸Ñ Ð¿Ð¾ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð³Ð°ÑÐ¼Ð¾Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐµÐ»ÐµÐ¹ ÑÑÐµÐ¹ÐºÑÐ¾Ð»Ð´ÐµÑÐ¾Ð². ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÑÑÐ²Ð¸ÑÑ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¸ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸. 2. ÐÐ¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ ÑÐ¾Ð»Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð² Ð´ÐµÐ»Ð¾Ð²Ð¾Ð¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ. 3. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð¸ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð² Ð¼Ð¸ÑÐ¾Ð²Ð¾Ð¹ Ð¸ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ. 4. ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸. 5. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ Ð´Ð»Ñ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð³Ð°ÑÐ¼Ð¾Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐµÐ»ÐµÐ¹ ÑÑÐµÐ¹ÐºÑÐ¾Ð»Ð´ÐµÑÐ¾Ð². 6. ÐÑÐµÐ½Ð¸ÑÑ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð½Ð° Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ ÑÑÐµÐ¹ÐºÑÐ¾Ð»Ð´ÐµÑÐ¾Ð². 7. ÐÑÐµÐ½Ð¸ÑÑ ÑÑÐ¾Ð²ÐµÐ½Ñ ÑÐµÐ¿ÑÑÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ ÑÐ¸ÑÐºÐ° ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¼ÐµÑÐ¾Ð´Ð° Ð½ÐµÑÐµÑÐºÐ¾Ð¹ Ð»Ð¾Ð³Ð¸ÐºÐ¸. 8. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð² Ð Ð¾ÑÑÐ¸Ð¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¼Ð¾Ð´ÐµÐ»Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸ÑÐ¼Ð¸. Ð ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¾ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸ Ð¸ Ð²ÑÐ´ÐµÐ»ÐµÐ½Ñ ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ. Ð¢Ð°ÐºÐ¶Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐ° ÑÑÐ¾Ð²Ð½Ñ ÑÐµÐ¿ÑÑÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ ÑÐ¸ÑÐºÐ° ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹, Ð¿ÑÐ±Ð»Ð¸ÐºÑÑÑÐ¸Ñ Ð±Ð°Ð·Ð¾Ð²ÑÐ¹, ÑÑÐµÐ´Ð½Ð¸Ð¹ Ð¸ ÑÐ°ÑÑÐ¸ÑÐµÐ½Ð½ÑÐ¹ ÑÐ¸Ð¿Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ¾Ð², Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½Ð¾Ð¹ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¾Ð¹. Ð ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÑÐ¸ÑÑÐµÐ¼Ð° Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¿Ð¾ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹, Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐºÐ¾ÑÐ¾ÑÐ¾Ð¹ Ð´Ð°Ð½Ð° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ñ Ð¿Ð¾ ÐµÐµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð² ÑÐ°Ð¼ÐºÐ°Ñ Ð½Ð°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ° Ð² Ð Ð¾ÑÑÐ¸Ð¸ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¼ÐµÑÐ¾Ð´Ð° ÑÐµÐ¾ÑÐ¸Ð¸ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¹.
description: This work is devoted to the development of methodological tools for the formation and analysis of non-financial reporting based on the harmonization of stakeholders' goals. Tasks that were solved during the study: 1. Identify international trends in the development of non-financial reporting. 2. Define the role of non-financial reporting in business practice. 3. To analyze the methods and tools for the formation of non-financial reporting in the world and Russian practice. 4. Analyze the state of non-financial reporting in the Russian Federation. 5. To develop a tool for the formation of non-financial reporting of the company based on the harmonization of the goals of stakeholders. 6. Assess the impact of conducting activities in the field of non-financial reporting on the achievement of the main goal of stakeholders. 7. Assess the level of reputational risk of companies based on the fuzzy logic method. 8. Develop recommendations for the development of non-financial reporting in Russia based on a change management model. In the course of the study, the state of non-financial reporting in the Russian Federation was analyzed and the existing problems were highlighted. We also assessed the level of reputational risk of companies that publish basic, medium and extended types of non-financial reports, in accordance with the proposed methodology. And a system of indicators for the formation of non-financial reporting of companies was developed, in accordance with which a recommendation was given for its development within the framework of the national standard in Russia using the method of the theory of change.