| Issue |
BIO Web Conf.
Volume 141, 2024
IX International Scientific Conference on Agricultural Science 2024 “Current State, Problems and Prospects for the Development of Agricultural Science” (AGRICULTURAL SCIENCE 2024)
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|---|---|---|
| Article Number | 04040 | |
| Number of page(s) | 6 | |
| Section | Agriculture and Agri-food Systems | |
| DOI | https://doi.org/10.1051/bioconf/202414104040 | |
| Published online | 21 November 2024 | |
Genesis standardization of integrated reporting in the context of sustainable development and climate change risks
1 Volgograd State Socio-Pedagogical University, 27, Lenin Avenue, Volgograd, 400066, Russia
2 Volgograd State Technical University, 28, Lenin Avenue, Volgograd, 400005, Russia
3 Sevastopol State University, 33, Universitetskaya Street, Sevastopol, 299053, Russia
* Corresponding author: shokhnekh@yandex.ru
The article reveals the genesis and possible directions of standardization of integrated reporting. The obligations of large corporations to reflect activities in various fields (investment, innovation, information, social and reputational, environmental) are focused on taking into account the attributes of sustainable development and the risks of climate change in the context of biodiversity conservation. In this approach to disclosure of information on the formation and movement of capital, the conceptual provisions of standardization are aimed at new types of indicators presented in integrated reporting. In this approach, it is recommended to develop and approve mandatory and recommended standards.
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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