Proceedings of the Third International Economic Symposium (IES 2018)

Standardization on non-financial reporting and new competitive advantages

Authors
Helena Peltonen-Gassmann, Mikhail Piatov, Tatiana Solovey
Corresponding Author
Helena Peltonen-Gassmann
Available Online November 2019.
DOI
10.2991/ies-18.2019.35How to use a DOI?
Keywords
non-financial reporting; standardization; competitive advantages; GRI; Global Compact
Abstract

The article discusses trends and patterns in the area of standardization of the practice of corporate non-financial reporting in the EU and Russia. This article analyzes the impact of different approaches to standardization of non-financial reporting on the change of its quality. Also, the article predicts eventual impact of legislative requirements about mandatory non-financial reporting for certain types of companies on the quality of non-financial reporting. Here the reporting is studied as a product, the use of which creates competitive advantages. Furthermore, here in the article is discussed the possibility of using the EU experience in the area of standardization of the practice of non-financial reporting in Russia.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Third International Economic Symposium (IES 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-847-5
ISSN
2352-5428
DOI
10.2991/ies-18.2019.35How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Helena Peltonen-Gassmann
AU  - Mikhail Piatov
AU  - Tatiana Solovey
PY  - 2019/11
DA  - 2019/11
TI  - Standardization on non-financial reporting and new competitive advantages
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 199
EP  - 210
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.35
DO  - 10.2991/ies-18.2019.35
ID  - Peltonen-Gassmann2019/11
ER  -