Complicated, diverse, multidirectional institutional processes, taking place around the world, have led to the fact, that in modern conditions the priority direction for disclosing of information about the reporting entity activities to its stakeholders is corporate integrated reporting. It is increasingly acting as a new effective management tool that provides the necessary information connectivity and completeness of disclosure of information on sustainable business development. The article is devoted to one of the effective methods used in the preparation of integrated corporate reporting: internal self-assessment of the organization. The authors substantiate the need for internal self-assessment in order to prepare integrated corporate reporting; made proposals for the development of methods of the organization self-assessment; formed several proposals to improve the organizational and methodological support of the procedure of its implementation; disclosed the main content of the stages of internal self-assessment of the organization. The peculiarity of the proposed methodological solution is the focus on in-depth analysis of the existing business model, the assessment of the contribution of all types of capitals to the result of the organization, taking into account the features of the internal and external environment and industry specifics. The practical application of the proposed methodology as one of the tools of corporate governance allows to increase the level of standardization of integrated reporting and to ensure optimal management of financial and non-financial information flows.

The implementation of extended business environmental liability is an essential condition for sustainable development of the Russian economy, including in retail. Retailers' interest in environmental issues is related both to the enhancement of public control and to the possibility of acquiring additional competitive advantages and economic benefits. Effective environmental management aimed at achieving benefits and advantages involves disclosing of environmental information to the public. The present study focuses on environmental disclosure in the annual reports of the largest Russian retail companies. The authors conducted a content analysis of the approved annual reports for 2016 of six largest Russian retailers in terms of revenue. The article presents the results of data analysis on environmental liability in the annual reports of the largest Russian retailers; reveals the key ecological aspects of the largest Russian retailers, described in their annual reports; presents the environmental rating of the largest Russian retailers based on environmental data contained in the annual reports. The results can be used by retailers when addressing the environmental aspects of their business activity; they can also be used in further research on the topic.

Б а с р е д а к т о р ы х.ғ.д., проф., ҚР ҰҒА академигі М.Ж. Жұрынов Р е д а к ц и я а л қ а с ы: Абиев Р.Ш. проф. (Ресей) Абишев М.Е. проф., корр.-мүшесі (Қазақстан) Аврамов К.В. проф. (Украина) Аппель Юрген проф. (Германия) Баймуқанов Д.А. проф., корр.-мүшесі (Қазақстан) Байтулин И.О. проф., академик (Қазақстан) Банас Иозеф проф. (Польша) Берсимбаев Р.И. проф., академик (Қазақстан) Велесько С. проф. (Германия) Велихов Е.П. проф., РҒА академигі (Ресей) Гашимзаде Ф. проф., академик (Әзірбайжан) Гончарук В.В. проф., академик (Украина) Давлетов А.Е. проф., корр.-мүшесі (Қазақстан) Джрбашян Р.Т. проф., академик (Армения) Қалимолдаев М.Н. проф., академик (Қазақстан), бас ред. орынбасары Лаверов Н.П. проф., академик РАН (Россия) Лупашку Ф. проф., корр.-мүшесі (Молдова) Мохд Хасан Селамат проф. (Малайзия) Мырхалықов Ж.У. проф., академик (Қазақстан) Новак Изабелла проф. (Польша) Огарь Н.П. проф., корр.-мүшесі (Қазақстан) Полещук О.Х. проф. (Ресей) Поняев А.И. проф. (Ресей) Сагиян А.С. проф., академик (Армения) Сатубалдин С.С. проф., академик (Қазақстан) Таткеева Г.Г. проф., корр.-мүшесі (Қазақстан) Умбетаев И. проф., академик (Қазақстан) Хрипунов Г.С. проф. (Украина) Юлдашбаев Ю.А. проф., РҒА академигі (Ресей) Якубова М.М. проф., академик (Тәжікстан) «Қазақстан Республикасы Ұлттық ғылым академиясының Хабаршысы».

In this paper, the author’s position is explained on how an entity should prepare its IFRS financial statements and what challenges entities in Russia face due to the transition to IFRS. It focuses on the theoretical, methodological, practical issues of IFRS reporting. Its objective is to theoretically substantiate the IFRS regulations on the preparation of financial statements and the inclusion of analytical financial information in the IFRS reporting process. This objective is met by solving the following tasks: justify the benefits of IFRS reporting for an entity; define the reasons why Russian companies should prepare their financial statements in accordance with IFRS. By summarizing the opinions of various authors, an integrated organizational and methodological approach for the transition to IFRS has been developed to enhance the company’s efficiency and reduce its costs. The quality of reporting is the same in both systems of standards (RAS and IFRS). However, there are differences in the purpose of reporting and the basic principles enshrined in the normative. Thus, IFRS reporting is more focused on investors and their interests, it objectively reflects information on the financial condition of the company and plays a significant role in making economic decisions, while RAS reporting is more focused on regulatory authorities and plays a supporting role in making decisions by owners and investors. This leads to further differences in the reporting structure, content and format of accounting standards. In addition to the above, it is necessary to identify any problems that may impede the project, any dysfunctions and inconsistencies, the reasons for the insufficiently fast transfer of information, and all previous information should be used to identify priority processes [6,18]. Any revealed contradictions and inconsistencies form the basis for finding the ways for their effective resolution on a company-wide basis. It is necessary to determine the efficient time frame for the implementation of the transition plan, which should be spread over the relevant stages of work. At the next stage, i.e. the organizational design stage, the technology, standards, procedures, systems, and types of control to be used in the transition process should be defined. The purpose of this stage is to determine the technical characteristics of the transition process. In parallel to the social design stage, models for the interaction of social and technical elements are developed, preliminary plans for development systems and procedures, software and services are drawn up. Character references for the company’s employees should be compiled in order to assess their qualifications, the degree of interest in the changes and their role in the new company structure. Professional knowledge and skills of employees should be assessed and verified for compliance with the basic requirements set for each position and level. Information on any retraining necessary to meet such requirements can be used to develop a training program and topic-specific advanced training in special courses. Most managers are well aware that artificial intelligence (AI) can change almost all aspects of doing business. Thanks to this technology, by 2030 the world economy can grow by 15.7 trillion US dollars. However, many company executives do not know how to implement AI, and not just as part of individual pilot projects, but throughout the organization, where this can give the maximum effect. The question of “how?” Causes difficulties in introducing any new technology, and artificial intelligence is no exception. How do you develop an AI strategy? How do you find specialists in this field or train your current employees? What do you do with data so that it can be used for AI tasks? How do you ensure the reliability and security of AI? The matter is complicated by the fact that different companies often answer these questions in different ways, and the surrounding conditions are constantly changing. But you can’t wait until everything settles down. The introduction of artificial intelligence, which so far has been jerky, will accelerate in 2019.

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This article is devoted to the analysis of the current state of logistics activities, its impact on the world economy. The main reasons for the need for state intervention and methods of regulation in the field of transport activities are identified. The trends of logistics development in Russia and in the world are considered. Special attention is paid to the problems faced by economic entities and states over the past five years. Based on the analysis, it was concluded that the optimal functioning of the logistics sector is impossible without the direct participation of states and their cooperation.

In this article the economic security of an enterprise is regarded as a tool of the economic security at the macro level. At the present stage, in the era of globalization of all the life processes, there have been value changes in the society, which are caused by an increase in the volume and pace of information exchange. The industrialization and scientific and technological progress are priority directions which significantly contribute to the effective innovative development of economic sectors of the state. However, scientific and technological progress, in addition to a positive impact on human development, has led to certain negative consequences associated with environmental pollution, the restoration of which requires additional environmental costs. One of the ways to ensure the economic security of enterprises is to prepare financial statements which provide substantiation of items of income and expenses. This specification provides an opportunity to track cash flows and prevent potential fraud in terms of theft or misuse of funds. This problem is especially relevant for budgetary or state organizations, whose activities are directly related to the interaction with the environment, since the part of the work of such organizations is carried out within the framework of federal target programs or national projects funded by the federal budget. However, the financial statements have certain imperfections in terms of reflecting the environmental costs incurred by the organization. Namely, entities do not always reflect such costs in their financial statements or in the notes thereto. Such inaccuracies lead to distortion of data in financial statements and create a potential threat to economic security at the micro level, and if the problem is common among most of the organizations, it can cause a potential threat to the national security. Model. The article explores the best ways to reflect environmental costs. Findings. Based on the analysis of modern methods of reflecting environmental costs in financial statements, a classification of the environmental costs has been compiled, the application of which will ensure the economic security of nuclear enterprises. Practical value. The conclusions made in the article, are leading to an understanding of the existing problems in accounting on environmental costs as well as their impact on economic security at the micro level. The assessment of the scale of the problem has demonstrated that the economic security of enterprises has an impact on the economic security of the state. The point is that, the economic security strategy of the Russian Federation contains several indicators (indicators) which are used for assessing particular spheres of the economy, however, the environmental indicator which is vital for the humanity, is not among them. In this regard, the article discusses modern ways of reflecting environmental costs and their features. The leading role in the system of economic security of an enterprise is ascribed to the accounting. However, as evidence shows, the accounting is not fully capable of controlling and regulating individual financial flows, and therefore it has become necessary to refine and improve it, taking into account the peculiarities of the Russian accounting system and international standards. Originality. As a result of the analysis and assessment of the state of the problem, certain measures are proposed to improve the methods for classifying the environmental costs of an enterprise which can ensure its economic safety.

Цель: раскрытие информации о подкатегории «Права человека» в отчетности в области устойчивого развития, сформированной на основе международного стандарта GRI G4 [1]. Обсуждение: одной из категорий отчетности в области устойчивого развития является социальная, содержащая ряд подкатегорий, включающих аспекты. Информация подкатегории «Права человека» характеризует уровень соблюдения необходимых требований, случаи нарушения прав человека, а также возможности заинтересованных сторон соблюдать свои права и пользоваться ими. В отчете раскрываются недопущение дискриминации, гендерное равенство, свобода ассоциаций, право на заключение коллективных договоров, детский труд, принудительный или обязательный труд, права коренных или малочисленных народов. Международная законодательная база по правам человека включает Международный билль о правах человека, содержащий Всеобщую декларацию о правах человека 1948 г.; Международную конвенцию о гражданских и политических правах 1962г.; и Международную конвенцию об экономических, социальных и культурных правах 1966 г., а также еще более 80 документов (рекомендательных деклараций и руководящих принципов, договоров и конвенций). Результаты: информация нефинансовой отчетности, раскрывающая соблюдение прав человека в части обеспечения свободы союзов, ведения коллективных переговоров, использования принудительного и детского труда, обеспечения прав коренных и малочисленных народов позволяет заинтересованным сторонам оценить деятельность корпорации и принимать обоснованные экономические решения.