PREPARATION OF PUBLIC NON-FINANCIAL REPORTING BY BUSINESS ENTITIES OF THE REPUBLIC OF BELARUS: THE STATE AND PROBLEMS OF IMPLEMENTATION IN PRACTICE
Keywords:
public non-financial reporting, National Strategy for Sustainable Development, competitiveness, investment attractiveness, Target Comprehensive Program, Conceptual foundations of public non-financial reporting, Belarusian Code of Sustainable DevelopmentAbstract
In the Republic of Belarus there is not a single regulatory legal act regulating the process of introducing public non-financial reporting into the practice of business entities. From these positions, the author proposed to include the following paragraph in the draft of the National Strategy for Sustainable. Development of the Republic of Belarus for the period up to 2035 in the subsection "Smart investments as a basis for sustainable economic growth": "It is planned that business entities will gradually move to the formation of public non-financial reporting," which was adopted. At the same time, for the first time, he attempted to develop a targeted comprehensive program for introducing public non-financial reporting for the period up to 2035 into the practice of the work of Belarusian business entities.
