Directions of development public non-financial reporting

Abstract

The article outlines the main stages in the development of a public non-financial reporting system. The problems associated with the preparation of such statements are formulated. The proposed structure of the Integrated Report of the company, which meets the requirements of the Standard for Integrated Reporting and Reporting in the field of sustainable development GRI. Presents the main steps that can be implemented by the company in the process of preparing public non-financial reporting. The GRI requirements, which are advisable to focus on when determining the indicators of capital development of the organization’s business model, are analyzed.