Нефинансовая отчетность как средство экологизации деятельности компаний

С. 350–355.

Terentyev A. A., Korobova N.

Sustainable development, declared at the World Summit in Rio de Janejro in 1992, gradually became a landmark of economic policy for numerous leading countries of the world. Initiative belongs not only to the states but also to private sector in the form of big companies that wish to demonstrate their sustainability and reliability as partners, including not only financial, but environmental and social successes.

In order to develop common approach for reflecting environmental and social activities in corporate reports an international sr=tandard was developed - Global reporting initiative (GRI).

The main aim of GRI is to attain sustaibnable economy in the global scale when companies ensure reaching of relevant economic, environmental and social indicators, as well as adequate level of management system and transparent reporting.

The article also contain characteristics of environmental component of non-financial reporting according to the international standard.     

Keywords: ОЭСР, OECD, устойчивое развитие, corporate reporting, non-financial reporting, нефинансовая отчетность, international standard, корпоративная ответственность, corporate responsibility, международный стандарт, социально-экономические показатели эффективности, GRI, корпоративная отчетность, GRI, environmental footprint, глобальная инициатива по отчетности, экологический след, socio-economic indicators, sustainable development

In book

Ежегодник "Россия: Тенденции и перспективы развития"

Terentyev A. A., Korobova N. Ч. II. Т. 1: Ежегодник "Россия: Тенденции и перспективы развития". Вып. 10. , М.: ИНИОН РАН, 2015.