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Social disclosures in Russian corporate reporting: successes, failures, directions of development
2021
E3S Web of Conferences
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
doi:10.1051/e3sconf/202129606019
fatcat:w4wjptnzgvawjnh5ksv3hssldq