| Issue |
E3S Web Conf.
Volume 296, 2021
1st International Conference on Environmental Sustainability Management and Green Technologies (ESMGT 2021)
|
|
|---|---|---|
| Article Number | 06019 | |
| Number of page(s) | 6 | |
| Section | Sustainable Economy | |
| DOI | https://doi.org/10.1051/e3sconf/202129606019 | |
| Published online | 28 July 2021 | |
Social disclosures in Russian corporate reporting: successes, failures, directions of development
Financial University under the Government of the Russian Federation, Leningradskiy prospect, 49, 125993 Moscow, Russia
* Corresponding author: efimova@fa.ru
The article examines issues relating to disclosures of social aspects in companies’ reports. The conducted study has analyzed financial and corporate reports (integrated, on social responsibility, on sustainable development) of leading Russian metallurgical companies, which consider social impacts as the most significant. The practical part of the research is based on analysis of 42 financial and 37 non-financial reports (including 23 SDR, 12 IR and 2 CSR) of Russian metallurgical companies over 2017-2019 period. In addition, we analyzed the interim financial statements of these companies for 2020. The study of social disclosures was structured into two types of reporting - financial and non-financial. Based on conducted statistical and qualitative analyses, the study offers recommendations on improving logical alignment and quality of disclosures on the social-related aspects. Suggested recommendations aim on increasing validity of investment decisions and making financial market more transparent.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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