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Formation and Assurance of the Sustainable Development Report for Telecommunication Companies

Student: Vyatkin Ivan

Supervisor: Natalia Feruleva

Faculty: Faculty of Economics

Educational Programme: Finance (Master)

Year of Graduation: 2021

The problematic of this study lies in the subjective vision of this reporting by companies due to the absence of strict rules regarding the information disclosed (many elements in the GRI standards are of a recommendatory nature). Object of research: reporting in the GRI format of large companies in the telecommunications sector. Subject of research: informational and methodological support of the process of formation and certification of non-financial statements prepared in accordance with GRI standards. The purpose of the work is to develop information and methodological support for the process of forming and certifying non-financial statements prepared in accordance with the GRI standards.

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