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Article

РОЛЬ ЗЕЛЕНОГО УПРАВЛЕНИЯ В ОБЕСПЕЧЕНИИ УСТОЙЧИВОГО РАЗВИТИЯ КОМПАНИИ

Малофеева Т. Н., Козикина А. В.

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 the world economy. 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. The concept of "green management" inextricably linked with the "green" economy" is not thoroughly and exhaustively disclosed in the modern literature. Using the methodology of historical research, this paper proposes a consistent disclosure of the term. The empirical method revealed the impact of environmental information disclosure on the financial statements and decision-making by managers in relation to environmental cost management.