Organizational and methodological support of corporate self-assessment procedure as a basis for sustainable business development

Abstract

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.

Raw Material Base of Hard-to-Extract Oil Reserves of Russia

“…From the point of view of development conditions and, accordingly, the need to use technologies that significantly affect the economic performance of development projects (Prodanova et al, 2019b), 3.3 -3.4 billion tons of drilled explored reserves of the Russian Federation, which is about 18% of the total drilled reserves, are hard-to-extract in this way.…”

Development of an Asphalt-Resin-Paraffin Deposits Inhibitor and Substantiation of the Technological Parameters of Its Injection Into the Bottom-Hole Formation Zone

“…Since the ARPD formation begins with the separation of the solid phase of paraffin, only the paraffin oil model was used during the studies. Using the EASYDROP system for measuring the contact angle of wetting and interfacial (surface) tension, the surface tension was measured at the boundary with distilled water, followed by the construction of a calibration curve, that allows one to determine the studied reagent concentration in the fluid by the changes in the surface tension (Neizvestnaya et al, 2018;Szafarczyk, 2019;Prodanova et al, 2019;).…”

The protest activity of Russian youth

“…-Note-se que, para entender a juventude como sujeito de humores de protesto, deve-se recorrer ao conceito riscológico de juventude. A conclusão deste conceito é a disposição sobre a conexão entre o risco e a incerteza do status social da juventude com o surgimento de formas extremistas de comportamento de protesto (CHUPROV 2009;PRODANOVA et al, 2019;. Até certo ponto, o comportamento de protesto é característico dos jovens em virtude da privação -um senso aguçado da imperfeição da sociedade, característico de suas reivindicações excessivas aos outros e a si mesmo, que são catalisadas pela incapacidade de satisfazer as reivindicações.…”