IMPORTANT ASPECTS OF ANALYSIS OF NON-FINANCIAL INFORMATION OF AN ECONOMIC ENTITY: ESSENCE, APPROACHES AND SIGNIFICANCE

• Main Author: Schneider, O.V
• Format: Article
• Language: Azerbaijani
• Published: LLC (EOOD) “SCIENTIFIC CHRONOGRAPH" 2019-11-01
• Series: Хуманитарни Балкански изследвания
• Online Access: https://repository.kvantor.org/public/6/112

In the era of economic and political turbulence occurring in many countries, the successful activities of economic entities have ceased to be limited to increasing economic efficiency and increasing profits, the degree of interaction with stakeholders is increasingly increasing, which inevitably leads to the transformation of these relationships. However, the transformation of these relations is influenced not only by the relationship with the nearest stakeholders, but also by the scientific community and global events. Currently, there are many approaches to the concept of sustainable development, while, despite the differences, there is a common understanding of the assessment of the level of sustainable development of an economic entity. Undoubtedly, stakeholders play an important role in the formation of various paradigms of the concept of sustainable development, their interests are key motivational tools in the development of methods of reporting on the sustainable development of economic entities. Modern public communications are conditioned by the need for multivariate approaches to sustainable development and the formation of non-financial reporting. It is also important to note that at the moment there is no single approach to assessing the level of sustainable development of economic entities. This problem is largely due to the complexity and complexity of non-financial indicators, with many indicators being qualitative or verbal. The importance of non-financial information issues is also due to the fact that it is difficult for stakeholders to assess the level of corporate social responsibility of an economic entity in a large dynamic flow of information. The relevance of the topic of the scientific article is due to the fact that the analysis and evaluation of non-financial indicators of an economic entity are important in making effective management decisions, and correctly set goals and objectives determine the sustainability of the development of an economic entity in the future.