Environmental reporting in coal mining

Черникова, О. П.; Baranov, P. P.

doi:10.17580/gzh.2018.03.14

Cited by 7 publications

(2 citation statements)

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“…The issues of defining the role, process of generation and directly the content of corporate non-financial reporting are actively discussed in Russian and foreign scientific community. Some authors try to define the concept and role of non-financial reporting [1,2], some consider it as a source of information about the company's activities, study its content [3,4], the others analyze its impact on economic efficiency indicators [5,6], the rest consider it as a mean of communication and image development [7,8].…”

Section: Introductionmentioning

confidence: 99%

Contemporary trends in sustainable development reporting of mineral resources companies

Murko

Черникова

Sultanaliev³

2021

E3S Web Conf.

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The article analyzes contemporary trends in sustainable development reporting in Russian business practice, provides assessment of current situation with disclosure of non-financial information by national companies, including those of mineral resources sector, describes the main features of Russian socially-oriented reports, identifies insufficiencies of the reporting documentation provided. Relevance of the research is determined by active development of socially responsible investment with appreciation of ESG factors, increased attention of the investors to the long-term sustainability of companies, to the quality of financial and non-financial risks management. The focus on sustainable development is the key issue in shaping strategies of the global and Russian agenda. Consequently, requests from various stakeholder groups for information on companies activities in this regard are becoming more frequent. The purpose of the study is to analyze and assess trends in corporate sustainable development reporting in business practice of Russian companies, including mineral resource sector, and to develop recommendations for implementation of integrated document formats in accordance with international practice

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Section: Introductionmentioning

confidence: 99%

Contemporary trends in sustainable development reporting of mineral resources companies

Murko

Черникова

Sultanaliev³

2021

E3S Web Conf.

View full text Add to dashboard Cite

show abstract

“…In conditions of dynamic change of global community operation and development in the 21st century, global climate change, depletion of natural resources, transformation of human potential, development of information economy, issues of efficient use of all types of resources are becoming particularly relevant. Global agenda for the planet sustainable development, studied by Russian (Bolshakov & Shamaeva, 2017;Chernikova & Baranov, 2018;Chernikova, Zlatitskaya, & Klimashina, 2019;Marinchenko, 2019) and international scientists (Choi, Thangamani, & Kissock, 2019;Corsi, Pagani, Kovaleski, & Luiz, 2020;Hernandez, Paoli, & Cullen, 2017;Knuth, 2018;Li, Chiu, & Lin, 2019;Li, Stoeckl, King, 2019;Liu, Guo, & Nie, 2020;Pan, Pan, Hu, Tu, & Zheng, 2019;Qian, Wang, Wang, & Chen, 2019;Ruan, Yan, & Wang, 2020;Wang, Xu, & Ren, 2019), suggests integration of three components: economic, social and environmental one, whereas resource efficiency assessment maintaining balance between them is seen as a key component.…”

Section: Introductionmentioning

confidence: 99%