Нефинансовая отчетность в РФ: проблемы и пути решения
Управление корпоративными финансами. 2015. № 2. С. 104-114.
Volodin S., Казакова Ю. В.
, Journal of Corporate Finance Research 2018 No. 4
Currently, it is increasingly recognized that achieving sustainable development depends almost entirely on the formation of the "right" of the economy. The absolutization of economic growth at the expense of solving social and environmental problems becomes a lack of modern development model for any company. The challenge of the new strategy, followed by the new ...
Added: October 18, 2018
, , Аудит 2019 № 9 С. 23-29
Over the past few decades, the concept of corporate social responsibility (CSR) has been growing exponentially, and this suggests that this topic and its impact on the financial performance of the company, on its financial condition is becoming more relevant and, as a result, deserves closer attention of researchers. The relevance of the CSR problem ...
Added: September 30, 2018
, , , Международный бухгалтерский учет 2015 № 17 (359) С. 48-61
We analyze the subject and content of academic publications submitted to leading accounting journals in Scopus database over the last 5 years. As a result, we provide an overview of areas covered by contemporary researchers; describe the most vital issues existing at the current phase of social accounting and nonfinancial reporting. ...
Added: June 18, 2015
, , Journal of Corporate Finance Research 2019
Nowadays more and more companies realize the importance of considering not only interests of the providers of capital but of all stakeholder groups. This aim is achieved in the non-financial reporting. The article is a review of the international tendencies in non-financial reporting and problems that companies preparing the non-financial reports face. Areas for improvement and for ...
Added: March 3, 2019
, , Финансы и бизнес 2020 Т. 16 № 1 С. 88-113
Currently, companies actively support the application of the concept of corporate social responsibility (CSR), but are guided by different values and expectations. The increased number of CSR reports published has given rise to discussions about the motivation of managers behind their publication, as well as the veracity of the information presented in these reports. Understanding ...
Added: December 9, 2019
, , М. : ИНИОН РАН, 2015
Sustainable development declared at the World Summit in Rio de Janeiro in 1992, gradually became a landmark of economic policy for numerous leading countries of the world. This initiative belongs not only to the governments but also to the private sector in the form of big companies that wish to demonstrate their sustainability and reliability ...
Added: October 19, 2015
, , Финансы: теория и практика 2022 Т. 26 № 3 С. 64-84
Endogeneity can cause a significant bias of the coefficient estimation, up to the change in sign. It leads to controversial research results, which also makes it difficult to adequately test individual hypotheses and theories in corporate finance (CF). For practitioners, such as company valuation consultants, these model problems interrupt to obtaining the most reliable estimates ...
Added: July 31, 2021
, , et al., Пермь : Пермский ЦНТИ, 2020
The monograph presents the results of a comparative assessment of the achievement of the Sustainable Development Goals, describes global and domestic trends and imbalances. The paper also considers the development of public non-financial reporting as one of the ways to assess the impact of enterprise performance on society and the environment, and examines circular business ...
Added: January 3, 2021
, , Non-Financial Reporting And The Cost Of Capital In BRICS Countries / Высшая школа экономики. Series FE "Financial Economics". 2021. No. 83/FE/2021.
This paper considers non-financial information disclosure impact on the cost of capital in the forms of cost of equity, cost of debt, and the weighted average cost of equity (WACC) in the BRICS countries. It was revealed that companies published non-financial report have lower cost of capital. Cost of debt, cost of equity, and WACC ...
Added: May 25, 2021
, Бизнес. Образование. Право. Вестник Волгоградского института бизнеса 2017 № 3 (40) С. 94-102
Over the last few years the issue of sustainable development has become increasingly important in the world. One key condition for the transition to sustainable development is the formation of a “green economy”. According to the definition given in the reports by the United Nations Environment Programme, a “green economy” is one that enhances the ...
Added: September 15, 2016
Влияние элементов корпоративного управления на уровень раскрытия корпоративной социальной ответственности в странах БРИКС
, , , Российский журнал менеджмента 2021
Corporate Social Responsibility (CSR) is a companies’ response to modern society which accused companies’ activities due to appearance of such global problems as social differentiation, poor labor conditions, inequality, and global environmental problems. The phenomenon of CSR has been examined by experts for a long time, however in developing countries the process of establishment of ...
Added: September 14, 2021
, ЭКО 2022 Т. 52 № 9 С. 130-148
By systematizing the literature data, the author determines the range of key ESG aspects that are valuable for investors of Russian companies in the oil and gas sector. The contextual analysis allowed the assessment of how fully these aspects are realized in corporate non-financial reporting. . As a result, the author has identified key ESG ...
Added: December 4, 2022
, Проблемы современной экономики 2012 № 1 С. 117-120
В статье представлены результаты реализации проекта разработки модели оценки устойчивого развития компании. Анализ устойчивого развития компании предполагает комплексную оценку различных сторон ее деятельности, включая такие компоненты как экономическая, производственная, социальная, экологическая, инновационная активность и др. Разработанная автором модель оценки устойчивого развития была применена для анализа системообразующих компаний Санкт-Петербурга. ...
Added: October 8, 2012
, Milan : CEDAM, 2014
The present article aims to analyze the degree of modern business ethics practices like corporate social responsibility and corporate governance in Russian enterprises. ...
Added: March 14, 2015
, Проблемы современной экономики 2011 № 4 С. 133-136
The article present of a model of sustainable development of the largest companies in the region and in the territory. The model allows evaluating the sustainable character of a company's development through comparison of the planned and real data, and to discover its non-balanced dynamics. ...
Added: September 11, 2012
, , Управленческий учет и финансы 2018 № 4(56) С. 292-305
Over the last few years the issue of sustainable development has become increasingly important in the world. Global demand for environmentally friendly products and services, such as healthy lifestyles (green buildings, organic products, eco-tourism), alternative medicine and personal growth, is growing every year. According to experts this is one of the fastest growing markets in ...
Added: October 4, 2018
A Binary Model versus Discriminant Analysis Relating to Corporate Bankruptcies: The Case of Russian Construction Industry
, , Journal of Accounting, Finance and Economics 2013 Vol. 3 No. 1 P. 65-76
The last market crash of 2008-2009 showed that the construction sphere is one of the most fragile subject to the crisis effect. The destructive effect of this crash resulted in substantial decrease in mortgage lending, price index, capital investment, and in growth of the cost level. As the construction industry remains strategically important, the eruption ...
Added: September 5, 2013
Профессиональный стандарт "Специалист по управлению финансовыми рисками": опыт разработки и перспективы применения
, , Экономика и управление: проблемы, решения 2016 Т. 2 № 8 С. 247-252
Под эгидой Гильдии финансовых аналитиков и риск-менеджеров и Русского общества управления рисками разработан новый профессиональный стандарт «Специалист по управлению финансовыми рисками», который предназначен для оценки квалификации риск-менеджеров. В статье описываются предпосылки создания и краткое содержание стандарта с целью его популяризации. ...
Added: September 5, 2016
Oxford Abstracts, 2021
Recovering from Covid: Responsible Management and Reshaping the Economy In 2021, the 35th Conference and 2nd BAM Conference in the Cloud, will critically engage with the socio-economic recovery from the global Covid-19 pandemic. Consumers, producers, frontline workers, managers, businesses, public and third sector organisations all have their own roles and responsibilities in transforming our marketised society for the post-pandemic world. We will critically explore the challenges we all face, aiming to ...
Added: June 12, 2021
, , Проблемы теории и практики управления 2014 № 12 С. 89-96
In this article is conducted research of the mechanism of selection of venture innovative projects. We studied the factors, which influence a choice of business angels. The purpose of work was to receive an advanced system of estimation of projects. On the basis of the survey it is possible to say that the financing of ...
Added: December 8, 2014
, , , Problems of Economic Transition 2010 Vol. 53 No. 3 P. 69-95
The article considers different approaches, all based on detailed statistical data, to determine which industries and commodities have high, medium, or low sensitivity to exchange rate fluctuations. The authors conclude that any exchange rate policy is an inappropriate tool to influence the structure of Russian economy. ...
Added: April 12, 2013
, , , Энергия: экономика, техника, экология 2012 № 5 С. 37-39
The article discusses the potential role of Russia in global carbon markets, prospects and opportunities for national businesses in greenhouse gas emission reduction ...
Added: July 20, 2016
, , , Вестник АКСОР 2017 Т. 43 № 3-4 С. 71-78
In this article we consider the issues of preparing statistical data for using in applied macroeconomic models, based on balance equalities. We propose a description of every macroeconomic agent, which consists of four balances of different kind. The described construction is filled with statistical data, which describes the condition of main sectors of Russian economy, ...
Added: November 26, 2017
Развитие ресурсных центров Ямало-Ненецкого автономного округа, специализирующихся на добыче углеводородов
, , Инновации 2016 № 1 С. 79-84
Предмет/тема. В статье показано, что основной проблемой социально-экономического развития монопрофильных городов Ямало-Ненецкого автономного округа является узкая специализация хозяйства, основанная на эксплуатации нефтегазовых ресурсов. Методология. Методологической базой для достижения поставленных в статье целей выступают системный подход и статистические методы анализа. Результаты. Исследование проведено на примере городов Ноябрьск, Муравленко, Губкинский, являющиеся центрами добычи углеводородов. В исследуемых городах ...
Added: October 19, 2016