Sustainability reporting as a new approach in the XXI century
Автор: Fatkullina Aliya Tagirovna, Burtseva Ksenija Jurevna
Рубрика: Экономика и экономические науки
Статья в выпуске: 3 (27), 2016 года.
The article is devoted to sustainability reporting in developing countries. Many emerging countries are only on their first step of achieving the economic dimension of sustainable development, but some have never heard about it. Sustainability Reporting as a part of integrated reporting not only provides direct financial benefits through greater efficiency, but also enhances several intangible factors that are known to influence shareholder value, including reputation, brand equity, strategic relationships, human capital, and innovation. Research in this area will focus on the interface between technological change, institutional change and policy environments. It also needs strengthening intergovernmental arrangements.
Sustainability reporting, sustainable development, emerging countries, financial benefits
Короткий адрес: https://readera.org/14330408
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