Decent work in non-financial reporting of Russian companies: Assessing the disclosure quality

Evgeniya V. Nekhoda, Nurali U. Arabov, Aleksandr L. Bogdanov, Maria V. German and Tatyana V. Kuklina
Additional contact information
Evgeniya V. Nekhoda: National Research Tomsk State University, Tomsk, Russia
Nurali U. Arabov: Samarkand State University, Samarkand, Republic of Uzbekistan
Aleksandr L. Bogdanov: National Research Tomsk State University, Tomsk, Russia
Maria V. German: National Research Tomsk State University, Tomsk, Russia
Tatyana V. Kuklina: National Research Tomsk State University, Tomsk, Russia

Upravlenets, 2022, vol. 13, issue 2, 34–56

Abstract: Non-financial reporting is the key institution for monitoring the provision of decent work for employees. The analysis of Russian companies’ reports has shown that the low quality of decent work disclosures is attributed to the lack of data and collection and calculation methods. The article examines the current practices for evaluating non-financial reporting, presents the author’s approach to assessing the quality of decent work disclosures and reveals the relationship between the completeness of disclosed information and companies’ performance. Methodologically, the study rests upon the concept of corporate governance. Among the research methods used are quantitative, qualitative (content) and statistical analysis. The proposed assessment approach was tested at metallurgical and mining enterprises, which allowed identifying main gaps between the companies’ ranking positions and the practical provision of decent work for employees. A positive relationship was revealed between the completeness of disclosed information about decent work and the companies’ financial performance as well as labor productivity. The authors come up with recommendations for state regulation in the field of non-financial reporting. The proposed approach allows conducting a fair assessment of the depth of disclosure in non-financial reporting and comparing the levels of provision with decent work in different companies, which together will contribute to improving the effectiveness of the positioning strategy and formation of its unique socially oriented image.

Keywords: corporate governance; decent work; non-financial reporting; GRI 400 standard; reporting quality; sustainable development (search for similar items in EconPapers)
JEL-codes: J81 Q01 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://upravlenets.usue.ru/images/96/3.pdf (application/pdf)
https://upravlenets.usue.ru/en/issues-2022/992 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:url:upravl:v:13:y:2022:i:2:p:34-56

DOI: 10.29141/2218-5003-2022-13-2-3

Access Statistics for this article

Upravlenets is currently edited by Yulia S. Bausova

More articles in Upravlenets from Ural State University of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Victor Blaginin ().