Актуальность концепции устойчивого развития в России
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 article discusses the issues of sustainable development. The implementation of the sustainable development concept involves the integration of different levels of government and bringing the approach to the level of business and individual projects.A company may have a different degree of economic stability, the measurement of which can be accomplished through the analysis of the cost structure of the product sold, including the costs of maintaining the environment. Evaluation of the project can be carried out taking into account the levels of initiation and levels of its impact on sustainable development. We propose a method of evaluation that allows taking into account all three aspects: economic, social and environmental.In the process of assessing the sustainability of the project it is advisable to take into account the full life cycle.The article shows how to take into account the parameters that characterize the activity and the product produced by the asset. By themselves, the project or the circumstances of its implementation could result in your loss of stability of the system in which it is located. It is recommended to evaluate the loss of stability in private terms, and as a whole for the project — based on the calculation of the integral indicator.