Сбалансированность показателей использования ресурсов природных систем и их восстановления
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.
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.
Corporate social responsibility is an important aspect of any organization. However, factors affecting the level of social responsibility are not fully understood. This work is devoted to identifying the impact of socio-economic development of the country on the average level of corporate social responsibility. On the basis of a sample of organizations in 6505 was carried out a descriptive and correlation analysis, and the results were compared with previous studies in this area.
The diversity represented in this book, not only in respect to author nationality, but also in theoretical and empirical approaches, reflects one of the most salient features of the European Communication Research and Education Association: Organisational and Strategic Communication Section’s identity. The spectrum of themes analysed in this collection – crisis communication, government communication, organisational communication and social media, corporate social responsibility, health media relations – demonstrates the range and vitality of organisational and strategic communication research in Europe.
Сorporate social responsibility (CSR) and sustainable business is one of the global trends. Abundance of corporate social responsibility ratings allows us to trace the relationship of this parameter with the financial and organizational results of the company. Current studies in this area are based on qualitative methods and small sample of firms that did not allow to give a clear answer about the presence or absence of the correlation. Correlation analysis of a large number of companies allowed us to reveal the relationship between the financial and organizational results of the company and its social responsibility level. One of the most significant results is the identification of a positive correlation between CSR level of revenue and long-term organization.
The paper analyzes the main problems of reforming the Russian system of accounting in accordance with IFRS, formulated the basic proposals for improving the process.
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.