Authors:
Natalia Khakhonova
1
;
Yulia Kirkach
1
and
Irina Yemelyanova
2
Affiliations:
1
Rostov State University of Economics (RINH), 69 Bolshaya Sadovaya St., Rostov-on-Don, Russian Federation, Russian Federation
;
2
Russian Economic University named after G.V. Plekhanov branch in Pyatigorsk, 8 Kuchura St., Pyatigorsk, Russian Federation, Russian Federation
Keyword(s):
Non-Financial Information, Non-Financial Reporting, Covid-19 Pandemic, Company Digitalization
Abstract:
The article reveals the role of non-financial data for sustainable development purposes. In the era of the digital
economy, along with traditional non-financial information, which includes data on financial, production,
intellectual and human resources capacity, as well as environmental and social policies, we consider it
necessary to disclose information on the digitalization of the company, which will contribute to increasing
confidence in the company's activities on the part of interested users. This area is particularly relevant for
companies in the post-transition economy, as Russian business is currently in particular need to improve
Russian business's investment attractiveness to maintain its sustainable development.