Abstract:

The goal of this short paper is to present the present-day condition and development trends for non-financial reporting of retailers worldwide. The authors analyzed retailers' reports registered in the Global Reporting Initiative Database as of September 2, 2019. Also, they spotted a trend and made a forecast for the number of non-financial reports by retailers, and considered the report structure by size, type and region. Special attention was paid to the country structure of non-financial reporting by retailers in every region. The condition and development of non-financial reporting of retailers was compared with the characteristics of non-financial reporting in all sectors.