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The purpose of internal control of corporate sustainability

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Pankratova M.V. Atos Russia, Voronezh, Russian Federation ( marina.pankratova@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2018

Importance Today, the idea of corporate sustainability has been recognized as an effective tool for building corporations into the process of sustainable social development. This concept assumes the need for corporations to set and achieve not only business goals, but also social and environmental ones.
Objectives Our aim is to clarify the generally accepted insights in the purpose of internal control of corporations so that it reflects the essence of the business philosophy of corporate sustainability and the stakeholder theory.
Methods The methodological basis of the study rests on the tenets of the theory of sustainable social development, the stakeholder theory, the Henri Fayol's administrative theory. The presented findings were obtained on the basis of analysis, synthesis and modeling.
Results We offer a system of strategic goals of a sustainable commercial corporation, formulate the objectives of internal control over corporate sustainability.
Conclusions The offered hierarchical presentation of strategic objectives of a sustainable commercial corporation is based on the signs of their immanence and significance for stakeholders. It gives grounds for deciding on the depth of disclosure of objectives in general purpose statements, and for formulating the purpose of internal control. The proposed goal of internal control of corporate sustainability draws on the synthesis of the Stakeholder Theory by Edward Freeman, the universal model of internal control established by the Committee of Sponsoring Organizations of the Treadway Commission, and the concept of corporate sustainability. If adopted, it will facilitate efficient and harmonized application of these concepts in business practice.


Corporate sustainability as a response to civilizational challenges: An analysis of the content

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Panina I.V. Voronezh State University, Voronezh, Russian Federation ( panina@econ.vsu.ru )

Pankratova M.V. Atos Russia, Voronezh, Russian Federation ( marina.pankratova@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2017

Importance The modern world is experiencing economic, environmental and social upheavals. If a corporation wants to maintain its socio-economic status, it should have a vision of main trends in civilizational changes and choose a strategy enabling to efficiently combine its business interests with participation in the process of sustainable development of the society.
Objectives The study aims to evaluate the applicability of the Toffler's wave theory in modern Russian and world realities, the potential of the business philosophy of corporate sustainability in optimizing the public pressure on the corporation.
Methods The conceptual basis of the research is theories of post-industrial society, sustainable development, corporate social responsibility, stakeholders, and corporate sustainability. The published results are obtained using the analysis, historical and logical approaches.
Results We present a modern empirical confirmation of A. Toffler's ideas about economic characteristics of the Third Wave; disclose the potential of the corporate sustainability concept in overcoming the civilizational challenges; define the terminological problem that evolved in the Russian segment of scholarly works on the theory of corporate sustainability, underpin the ranking of objectives of a commercial corporation and present their new graphic interpretation. The paper introduces the terms of partner networks and persons controlling the corporation into the Russian-language conceptual framework for corporate sustainability.
Conclusions The terminological confusion of the concepts of sustainable development and corporate sustainability still exists in Russia. The basis of corporate sustainability is the harmonization of efforts of the corporation to achieve its economic, social and environmental goals. Economic goals are immanent to a commercial corporation, while social and environmental ones should be achieved through the influence of stakeholders and society as a whole, as well as ethical norms.


Substantiation of the measures to increase of efficiency of beef cattle breeding

Pankratova V.A. The post-graduate of the Department Organization of the production at the enterprises APK Kursk State Agricultural Academy by prof. I.I. Ivanov ( vikky_line@mail.ru )

Journal: National Interests: Priorities and Security, #37, 2011

The article presents analysis of current situation in meat cattle breading of Кursk region. The factors influencing production efficiency of beef are defined. Author suggested mechanism to increase of beef production.


Complex approach - the base to increase of meat production in Kursk region

Grankin V.F. the doctor of economic sciences, the professor, Kursk state agricultural academy Name of professor I.I. Ivanov ( grankin048. yandex.ru )

Pankratova V.A. the post-graduate student, Kursk state agricultural academy Name of professor I.I. Ivanov

Journal: Regional Economics: Theory and Practice, #26, 2009

The article presents overview of current situation in meat branch of Russian Federation. Author suggest some action to increase meat production in Kursk region on base of complex (integrated) approach to this (the existing) problem.


Book keeping of the contracts concluded the oil and gas companies, in according to IFRS

Chaya V.T. doctor of economic sciences, professor, academician of Russian Academy of Natural Sciences ( vladimir.chaya@cisaaa.org )

Pankratova V.V. graduate student, The Moscow financially-legal institute ( vero14@yandex.ru )

Journal: International Accounting, #3, 2010

In this article the authors reviewed main types of agreements, concluded by the oil and gas companies in the foreign countries. these are the following: Rent agreements, Concession agreements, Product sharing agreement. Each of above mentioned agreements has peculiarities in concluding and in accounting according to IAS standards. In case not all specifications are covered by IAS standards authors reviewed also GAAP USA standards regarding theses agreements.


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