Global Tends in the Corporate Reporting Development
The paper covers the disclosure of information on company’s climate risks in corporate reporting, which is the urgent agenda. It was found that 16 of International Financial Reporting Standards (IFRS) provide the opportunity for disclosing of such climate risks. However, they contain significant res...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2022-04-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/445 |
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| _version_ | 1850031354450804736 |
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| author | E. B. Abdalova S. N. Karelskaia |
| author_facet | E. B. Abdalova S. N. Karelskaia |
| author_sort | E. B. Abdalova |
| collection | DOAJ |
| description | The paper covers the disclosure of information on company’s climate risks in corporate reporting, which is the urgent agenda. It was found that 16 of International Financial Reporting Standards (IFRS) provide the opportunity for disclosing of such climate risks. However, they contain significant restrictions regarding the presentation of forecasting information. The analysis revealed the current stages of corporate reporting development under the influence of the relevant disclosure of climate risks by companies. The research data source includes the publications and statements available on the official website of the IFRS Foundation**. The research results can be useful for professional international organisations and Russian state bodies engaged in the development of financial and non-financial reporting standards, concerned users, as well as economic entities that prepare corporate reporting. |
| format | Article |
| id | doaj-art-5c73849a01dc4d86b24348e65f2b2aa0 |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2022-04-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-5c73849a01dc4d86b24348e65f2b2aa02025-08-20T02:59:00ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2022-04-0191193010.26794/2408-9303-2022-9-1-19-30394Global Tends in the Corporate Reporting DevelopmentE. B. Abdalova0S. N. Karelskaia1Saint Petersburg State University of EconomicsSaint Petersburg State UniversityThe paper covers the disclosure of information on company’s climate risks in corporate reporting, which is the urgent agenda. It was found that 16 of International Financial Reporting Standards (IFRS) provide the opportunity for disclosing of such climate risks. However, they contain significant restrictions regarding the presentation of forecasting information. The analysis revealed the current stages of corporate reporting development under the influence of the relevant disclosure of climate risks by companies. The research data source includes the publications and statements available on the official website of the IFRS Foundation**. The research results can be useful for professional international organisations and Russian state bodies engaged in the development of financial and non-financial reporting standards, concerned users, as well as economic entities that prepare corporate reporting.https://accounting.fa.ru/jour/article/view/445climate risksfinancial reportingdisclosure in financial statementsnon-financial reportingifrsresponsible investmentthe paris agreement |
| spellingShingle | E. B. Abdalova S. N. Karelskaia Global Tends in the Corporate Reporting Development Учёт. Анализ. Аудит climate risks financial reporting disclosure in financial statements non-financial reporting ifrs responsible investment the paris agreement |
| title | Global Tends in the Corporate Reporting Development |
| title_full | Global Tends in the Corporate Reporting Development |
| title_fullStr | Global Tends in the Corporate Reporting Development |
| title_full_unstemmed | Global Tends in the Corporate Reporting Development |
| title_short | Global Tends in the Corporate Reporting Development |
| title_sort | global tends in the corporate reporting development |
| topic | climate risks financial reporting disclosure in financial statements non-financial reporting ifrs responsible investment the paris agreement |
| url | https://accounting.fa.ru/jour/article/view/445 |
| work_keys_str_mv | AT ebabdalova globaltendsinthecorporatereportingdevelopment AT snkarelskaia globaltendsinthecorporatereportingdevelopment |