Fiscal issues of entities’ non-financial reporting

S. Vorobei
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引用次数: 1

Abstract

The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted international documents. It is proved that high-quality non-financial reporting can serve as one of the tools for attracting additional funding for eliminating the consequences of the COVID-19 pandemic. The article highlights the results of the analysis of non-financial reporting of state-owned enterprises to identify data on the impact of the COVID-19 pandemic on their activities and compliance with the list of sustainability reporting indicators defined in the document “Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals”, developed by UNCTAD ISAR. The paper substantiates that non-financial reporting data can serves as one of the information sources for decision-making at the state level in terms of avoiding fiscal risks (management report, report on payments to government). The core research methods used in the article: bibliometric analysis; synthesis; observation.
主体非财务报告的财务问题
这篇文章确定了加强非财务报告数据信息价值的领域,特别是在其财政问题方面。作者根据对科学出版物和公认国际文件的分析结果,证实了不确定性对实体活动影响的数据披露问题。事实证明,高质量的非财务报告可以作为吸引额外资金以消除新冠肺炎疫情后果的工具之一。文章重点介绍了对国有企业非财务报告的分析结果,以确定新冠肺炎疫情对其活动的影响数据,以及对文件中定义的可持续性报告指标清单的遵守情况贸发会议会计准则专家组制定的“实体报告对实现可持续发展目标的贡献的核心指标指南”。该论文证实,非财务报告数据可以作为州一级避免财政风险决策的信息来源之一(管理报告、向政府支付的报告)。本文采用的核心研究方法有:文献计量分析法;合成观察
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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