Корпоративная социальная ответственность как предмет исследования в бухгалтерском учете
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.
The article contains the analysis of the development trends in foreign corporate reporting, and on the authors' opinion, Corporate Social Responsibility reflected in the corporate reporting now goes mainstream worldwide. Such integrated reporting, including financial and non-financial component, is now in the focus of interest and therefore requires standardization and significant enhancements in the area of relevance and reliability. This calls for creation of integrated reporting framework, making mandatory reporting on these issues not only desirable but inevitable. This article contains the most recent definitions of corporate social responsibility, reporting on sustainable development and responsible investor, who factors the reporting data in the investment decision making. Authors perform an analysis of recent activities of the international and intergovernmental organizations involved in the process of creating regulatory regime of sustainability and integrated reporting, as well as recently published in 2010 research studies and reports by intergovernmental organizations as well as independent consultants.
The 14th International Conference of the Russian Society for Ecological Economics RSEE-2017 will be devoted to the discussion of topical issues in the field of sustainable development of countries and regions, methodology and practices of establishing and developing the economic mechanisms of environmental management and protection. Topics include taxation of the use of natural resources and environmental impact, assessment and abatement of accumulated environmental damage, development of environmental target programs, management of ecological and economic systems, the problems of interactions between governmentt, business and society, environmental security.
Sustainable development is one of the major concepts in conventional environmental economics and pretends to become the major principle of environmentalism as a whole. Nevertheless conventional sustainable development concept is unable to respond to current environmental crisis. Some new ideas concerning the content of sustainable development studies are necessary to make the concept relevant to current environmental and resource challenges.
In the article the necessity of institutional changes on the way to sustainable ecological-economic development and the multidirectional nature of the process is proved. The authors offer the ways of forming effective institutional mechanism. And the features of institutional transformations in Russia are emphasized.
The game-theoretic model developed in this article formulates the conditions required for the incorporation the corporate social responsibility (CSR) policy into the business as a mechanism of signaling. The model is based on the following principles: the Cournot model, the segmentation of consumers by their health deterioration risk attitude, the choice about CSR strategy by producers of low and high quality of food products. Results of the model show that the nonoccurrence of CSR in Russia is subject to the small share of health-conscious consumers and the lack of support and regulation of the state.
International Scientific and Practical Confernce "Green economy is the future of humanity" is aimed at finding solutions to create stable and efficient model of economy; the basis for such economy model is the country's trasfer to the stabl path of development.
The present article aims to analyze the degree of diffusion of modern international business ethics practices in Russian enterprises.
This illuminating book combines theory and practice to analyze the experiences and impacts of foresight activities in various European countries. It includes case studies with a focus on different societal issues including national development, science and technology, and sustainable development.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.