Сбалансированность показателей использования ресурсов природных систем и их восстановления

Бизнес. Образование. Право. Вестник Волгоградского института бизнеса. 2017. № 3 (40). С. 94–102.

Malofeeva T.

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 welfare of the people and ensures social justice and thus significantly reduces environmental risk and degradation.

In this paper, we expose the relationship between the companies’ expenses on environmental protection and other indicators in their financial and non-financial reporting of the largest Russian companies for the extraction of oil and gas. The study was made using econometric methods. It was found that the exploitation of natural resources and compensation of harm caused to the environment should not be considered as separate and independent from each other processes. We prove the balanced utilization of natural systems and their regeneration.

Keywords: социальная ответственность, integrated reporting, интегрированная отчетность, нефинансовая отчетность, IFRS, МСФО, corporate social responsibility, non-financial information, oil & gas companies, добывающие компании