A model for reporting an economic entity on sustainable development based on the requirements of interested users

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Authors: E. V. Nikiforova, О.В. Лихтарова
Cited by: 0
References: 2

Abstract

The objective of the article is to develop the main distinguishing features of the model of reporting for an economic entity on sustainable development based on the requirements of stakeholders. The methodology based on the systems approach employs general theoretical research methods: abstraction and concretisation, analysis and synthesis, induction and deduction, comparison and contrasts, etc. The article systematizes approaches and indicators, the structure of the model and the assessment of the sustainable economic development of the subject. The findings defined by the authors, contain five key sections included in the sustainability-reporting model for economic entities, as well as key performance indicators for implementing the stakeholder approach.

Fields of Study & Subjects

Corporate Social Responsibility Reporting Accounting and Financial Management Sustainability and Innovation in Business

Publication details

Journal / source
Accounting Analysis Auditing
Volume
12
Issue
6
Pages
47–55
Publication date
23 January 2026
Language
RU