Social disclosures in Russian corporate reporting: successes, failures, directions of development
نویسندگان
چکیده
The article examines issues relating to disclosures of social aspects in companies’ reports. conducted study has analyzed financial and corporate reports (integrated, on responsibility, sustainable development) leading Russian metallurgical companies, which consider impacts as the most significant. practical part research is based analysis 42 37 non-financial (including 23 SDR, 12 IR 2 CSR) companies over 2017-2019 period. In addition, we interim statements these for 2020. was structured into two types reporting - non-financial. Based statistical qualitative analyses, offers recommendations improving logical alignment quality social-related aspects. Suggested aim increasing validity investment decisions making market more transparent.
منابع مشابه
Software metrics: successes, failures and new directions
The history of software metrics is almost as old as the history of software engineering. Yet, the extensive research and literature on the subject has had little impact on industrial practice. This is worrying given that the major rationale for using metrics is to improve the software engineering decision making process from a managerial and technical perspective. Industrial metrics activity is...
متن کاملSuccesses and Failures of Development Experience since the 1980s Successes and Failures of Development Experience since the 1980s
This paper reviews the development experience since the 1980's and finds room for guarded optimism about what we can learn from it. Firstly, a global consensus is emerging on the need for macroeconomic stability through prudent fiscal, monetary and foreign exchange policies. However, at the micro or structural level, while governments need to decentralize their decision-making authority more fu...
متن کاملRational development of addiction pharmacotherapies: successes, failures, and prospects.
There are currently effective, U.S. Food and Drug Administration (FDA)-approved therapies for alcohol, nicotine, and opioid addiction. In some cases these therapeutics were rationally designed and tested using a combination of various animal models of addiction. In many cases, however, effective drug therapies for addiction were derived from the testing of compounds developed for other CNS diso...
متن کاملMore Failures than Successes
Experience shows that larg e scale distance education efforts found many ways to fail. Reasons for failure of these p rograms include lack of student acceptance, which re s u l t s in low enrollment, higher costs, and more faculty time than expected. Many programs have discounted tuition in order to attract students. For students, the lack of enthusiasm could be a result of the missing social s...
متن کاملShort sellers and corporate disclosures
We examine how short sellers affect corporate disclosures using a natural experiment. From May 2005 to July 2007, the SEC implemented a pilot program by randomly selecting one third of Russell 3000 stocks and removing the short sale price tests for these stocks (referred to as pilot firms), leading to lower short-selling constraint, without changing the requirement for other firms (referred to ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: E3S web of conferences
سال: 2021
ISSN: ['2555-0403', '2267-1242']
DOI: https://doi.org/10.1051/e3sconf/202129606019