Non-Financial Reporting: the Essence and Classification
Abstract
The article systematizes the existing views of scientists and researchers on the nature and structure of noncial reporting, and identifies its key types: integrated reporting, sustainability reporting, and corporate reporting. For each type, the article identifies essential characteristics and attributes that allow for a clearer understanding of the diversity of formats and content of these types of reports. As a result of the research, an alternative approach to defining non-financial reporting as information about sustainable development is proposed, and its definition and content are outlined.
Fields of Study & Subjects
Corporate Social Responsibility Reporting
Accounting and Financial Management
Governance
Compliance
and Sustainability
Publication details
- Journal / source
- Auditor
- Volume
- 12
- Issue
- 1
- Pages
- 31–37
- Publication date
- 31 January 2026
- Language
- EN