Environmental category of reporting on sustainable development of the corporation

2021 ◽  
Vol 22 (10) ◽  
pp. 1103-1122
Author(s):  
Natal'ya G. SAPOZHNIKOVA ◽  
Mariya V. TKACHEVA
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Russian Federation ◽  
Reporting Standards ◽  
Environmental Initiatives ◽  
Corporate Reporting ◽  
Economic Decisions ◽  
Logical Method ◽  
The Russian Federation ◽  
Protection Costs

Subject. This article discusses the issues of reporting on sustainable development in the Russian Federation, which is a State task approved by the Concept for the Development of Public Non-Financial Reporting. Objectives. The article aims to investigate the issues of systematization and disclosure of information on aspects of the environmental category of sustainable development reporting and explain the rationale to develop corporate standards that ensure the formation of internal and public non-financial reporting. Methods. For the study, we used analysis, synthesis, generalization, comparison, and the logical method. Results. The article substantiates the need to develop corporate reporting standards that systematize information on aspects of the environmental category and presents a typology of environmental protection costs that form indicators that allow assessing the effectiveness of environmental initiatives. Conclusions. The proposals formulated can contribute to the task of generating reliable information on the environmental category of sustainable development reporting enabling users to make informed economic decisions.

Analyzing International Non-Financial Reporting Standards: Principal trends and applicability in aviation

2021 ◽  
Vol 17 (8) ◽  
pp. 1449-1473
Author(s):  
Svetlana S. GUTMAN ◽  
Elizaveta A. NOCHEVKINA
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Aviation Industry ◽  
Reporting Standards ◽  
Integrated Reporting ◽  
Financial Reporting Standards ◽  
Foreign Companies ◽  
Current Trends ◽  
Approval Procedure ◽  
The Russian Federation

Subject. The article focuses on the current trends in the development of non-financial reporting in the Russian Federation and worldwide. Objectives. We analyze international non-financial reporting standards on sustainable development, and provide our recommendations on the improvement of integrated reporting of the company operating in the Russian aviation industry – Aeroflot Russian Airlines. Methods. The study draws upon general methods, such as the analysis, synthesis, analogy, deduction and induction. Results. Having examined development trends in non-financial reporting and reporting standards, sustainable development reports of foreign aviation leaders, and drawbacks, we suggested how the integrated report of Aeroflot should be improved. Conclusions. In the current circumstances, businesses try to disclose predominantly positive aspects of their sustainable development activities in order to create the positive publicity. As the analysis of the Russian aviation giant’s reports show, the company provides incomplete information and misses the external approval procedure. Sourced from the analyzable standards and foreign companies’ practices, the proposed indicators will help make reporting more unbiased.

scholarly journals Modern Status of Accounting Reporting and Possibility of Its Acceptance Based on Managerial Decisions

2018 ◽  
pp. 200-204
Keyword(s):  
Financial Reporting ◽  
Russian Federation ◽  
Balance Sheet ◽  
Reporting Standards ◽  
Gradual Improvement ◽  
Financial Reporting Standards ◽  
Managerial Decisions ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Modern Status

The present state of accounting (financial) reporting is considered in this paper. The paper analyzes the balance sheet data for making managerial decisions. The measures for the reform of accounting stipulated by the Plan of the Ministry of Finance of Russia for 2017-2019 on development of accounting and reporting in the Russian Federation on the basis of IFRS are considered. It is concluded that Russia has chosen one of the most rational ways of applying international financial reporting standards - their adaptation, which involves the gradual improvement of Russian reporting rules.

INTERNATIONAL INFRASTRUCTURE AGENDA AND RUSSIA

2021 ◽  
Vol 2 (8) ◽  
pp. 106-121
Author(s):  
O. V. IVANOV ◽  
◽  
M. A. IVANOVA ◽  
M. V. TKACHENKO ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Russian Federation ◽  
Infrastructure Development ◽  
High Quality ◽  
New Approaches ◽  
The World ◽  
The Russian Federation ◽  
New Phenomena ◽  
Quality Infrastructure

The new phenomena of the world infrastructure practice are analyzed in the context of the paradigm of sustainable development. Special attention is paid to the conceptual and doctrinal design of new approaches to infrastructure development – the concepts of sustainable and high-quality infrastructure, responsible in-vestment. The efforts of the Russian Federation in this area are considered through the prism of the main trends in global infrastructure development. Conclusions are drawn about the key barriers that hinder the full-fledged development of the infrastructure complex, suggestions and recommendations are made on improv-ing approaches to the infrastructure development of Russia to achieve sustainable development.

scholarly journals Research on air legislation requirements necessary for training competent commercial pilot for the purpose of sustainable development of the civil aviation of the Russian federation

2020 ◽  
Vol 208 ◽  
pp. 06020
Author(s):  
Sergey Lobar ◽  
Polina Myagkova ◽  
Mikhail Pashkov
Keyword(s):  
Sustainable Development ◽  
Russian Federation ◽  
Professional Training ◽  
Training Programs ◽  
Regulatory Framework ◽  
Civil Aviation ◽  
Flight Crew ◽  
Commercial Aircraft ◽  
The Russian Federation ◽  
Recommended Practices

The article discusses the norms of civil aviation legislation governing the training of commercial aircraft pilotsfor the purpose of sustainable development of the civil aviation of the Russian Federation. The analysis of ICAO standards and recommended practices in the field of professional training of flight crew members was carried out in order to: -research the practice of using the regulatory framework in the development and implementation of training programs for flight crew members of civil aviation of the Russian Federation; - identify of shortcomings in the regulatory framework in the field of professional training of flight crew members; - develop recommendations for improving the air legislation of the Russian Federation, taking into account the requirements of ICAO.

scholarly journals Digital Technologies in Ensuring the Protection of the Population and Territories of the Russian Federation from Natural and Man-Made Emergencies: Legal Aspect

2021 ◽  
Vol 93 ◽  
pp. 02022
Author(s):  
Natalia Vedysheva ◽  
Мaria Mukhlynina ◽  
Olga Efimova ◽  
Andrey Nikiforov
Keyword(s):  
Sustainable Development ◽  
Russian Federation ◽  
Sustainable Management ◽  
Sustainable Development Goals ◽  
Legal Aspect ◽  
Mass Communications ◽  
Digital Development ◽  
Development Goals ◽  
The Russian Federation ◽  
Development Communications

The problem of sustainable management of digitalization of the environmental and technosphere security system at the legal and organizational levels both in the Russian Federation and in the world is now coming to the fore and requires immediate solutions. After analyzing strategic planning documents and other normative legal acts, the authors of the article attempt to consider current legal problems in the field under study in the aspect of digitalization, which ensures environmental and technosphere security of Russia, and implements the UN sustainable development goals in the environmental direction. The authors suggest that a successful economic policy aimed at achieving the UN sustainable development goals in the field of ensuring the safety of cities and human settlements is impossible without the introduction of science-based methodologies and tools for accounting for losses from disasters, improving modeling, assessment, monitoring of disaster risk, etc. In conclusion, a number of conclusions are drawn about the legal acts adopted in the Russian Federation and the organizational measures being implemented to help solve various problems related to the implementation of interdepartmental integrated systems of RSChS with the participation of the Ministry of digital development, communications and mass communications of Russia, etc.

scholarly journals SUSTAINABLE DEVELOPMENT OF THE MINING COMPLEX OF THE MURMANSK REGION: MINIMIZATION OF MAN-MADE IMPACTS ON THE ENVIRONMENT

2021 ◽  
Vol 13 (2) ◽  
pp. 188-200
Author(s):  
Vladimir MASLOBOEV ◽  
◽  
Dmitry MAKAROV ◽  
Elena KLYUCHNIKOVA ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Russian Federation ◽  
Negative Impact ◽  
Raw Materials ◽  
Mining Industry ◽  
The Arctic ◽  
Green Growth ◽  
Murmansk Region ◽  
The Russian Federation ◽  
Mining Complex

The Murmansk region is a region with the largest enterprises of the mining complex of the Russian Federation: KF JSC “Apatit”, JSC “Kola MMC”, JSC “Olkon”, JSC” Kovdorsky GOK”, JSC” North-West Phosphorus Company”, LLC”Lovozersky GOK”. They provide the majority of the country’s demand for phosphate ores, zirconium raw materials (baddeleyite), niobium, tantalum, and rare earth metals. In addition, the mining and processing of copper-nickel, iron and chrome ores, nepheline and ceramic raw materials, facing stone and building materials is carried out. At the same time, the activities of enterprises have a very negative impact on the environment. The issues of environmental safety in the extraction and processing of minerals, storage of mining waste in the Arctic zone of the Russian Federation are of particular relevance. The definition of sustainable development in relation to the mining industry is given. The concepts of available best technologies, circular economy, and “green growth” are considered from the point of view of their contribution to sustainable development. It is shown that the sustainable development of enterprises at the present stage is impossible without improving the environmental friendliness of production. The article analyzes the legislation of the Russian Federation and the practice of its application to identify mechanisms that promote sustainable development and eliminate barriers to the implementation of this concept in the mining industry. New technological solutions have been developed for mining enterprises of the Murmansk region, aimed at reducing aero-technogenic emissions, cleaning waste (mine) water, processing tailings of enrichment as man-made deposits, which allows both to minimize man-made environmental impacts and to increase the full use of mineral raw materials. Thus, the expediency of using the principles of “green growth” for the development of economic development policies in the Arctic is justified.

STRATEGIC PRIORITIES FOR INTEGRATION OF THE INTELLECTUAL POTENTIAL OF THE REPUBLIC OF KAZAKHSTAN AND THE RUSSIAN FEDERATION IN THE CONTEXT OF BUILDING AN INNOVATIVE ECONOMY AND PARTNERSHIP FOR SUSTAINABLE DEVELOPMENT

2021 ◽  
pp. 95-107
Author(s):  
A. A. Titkov ◽  
S. Zh. Ibraimova ◽  
O. V. Kozhevina ◽  
A. Yu. Yudinstev
Keyword(s):  
Sustainable Development ◽  
Russian Federation ◽  
Developing Economies ◽  
Analytical Calculation ◽  
Innovative Development ◽  
Dialectical Approach ◽  
The Russian Federation ◽  
The Republic ◽  
Innovative Economy ◽  
Intellectual Potential

The purpose of the study is focused on finding optimal and effective organizational and economic mechanisms for integrating the intellectual potential of the Republic of Kazakhstan and the Russian Federation. The introduction of sustainable development tools and the transition to models for achieving the SDGs in the field of education, science and technology is considered by the authors as a strategic priority for the integration of the Republic of Kazakhstan and the Russian Federation. Intellectual potential is the fundamental basis for the innovative development of business entrepreneurship. The subject of the research is the intellectual potential of economic systems and its relationship with innovative development. The object of the research is the countries with developing economies — Kazakhstan, Russia. The methodology was based on the use of the following general scientific and special research methods: analysis and synthesis, the dialectical approach, the statistical method of data analysis, the method for establishing patterns and hypotheses, the method of aggregated analytical calculation. Within the framework of the results of the research: the creation and development of corporate-type universities; creation and development of regional and interregional centers of competence; creation and development of centers of business initiatives; scientific and educational consortia.

Sign in / Sign up

Export Citation Format

Share Document