Metallurgical companies’ environmental liabilities: a study of disclosure in reporting

Abstract

The article seeks to examine and diagnose the current practices of forming financial and non-financial reporting followed by Russian metallurgical companies with regards to their environmental liabilities. The authors applied quantitative and qualitative methods of information analysis, as well as a morphological approach to generalizing the research results. The research has shown varying degrees of openness of metallurgical companies, which allowed the authors to formulate prospects for further research in this area.