Subject. This article discusses the issues of reporting on sustainable development in the Russian Federation, which is a State task approved by the Concept for the Development of Public Non-Financial Reporting. Objectives. The article aims to investigate the issues of systematization and disclosure of information on aspects of the environmental category of sustainable development reporting and explain the rationale to develop corporate standards that ensure the formation of internal and public non-financial reporting. Methods. For the study, we used analysis, synthesis, generalization, comparison, and the logical method. Results. The article substantiates the need to develop corporate reporting standards that systematize information on aspects of the environmental category and presents a typology of environmental protection costs that form indicators that allow assessing the effectiveness of environmental initiatives. Conclusions. The proposals formulated can contribute to the task of generating reliable information on the environmental category of sustainable development reporting enabling users to make informed economic decisions.
Suits V.P., Khorin A.N., Sheremet A.D. Kompleksnyi analiz i audit integrirovannoi otchetnosti po ustoichivomu razvitiyu kompanii: monografiya [Comprehensive analysis and audit of integrated reporting on sustainable development of companies: a monograph]. Moscow, INFRA-M Publ., 2020, 184 p.
Ageev A.I., Galushkina M.V., Kopkova E.V. et al. Integrirovannaya otchetnost': vyzov menedzhmentu: monografiya [Integrated reporting: challenge to management: a monograph]. Moscow, Institute for Economic Strategies, National Center for Scientific and Technical Information Publ., 2016, 212 p.
Bulatov V.I., Igenbaeva N.O. [Development of ecological indicators of sustainable development at the regional level]. Vestnik Yugorskogo gosudarstvennogo universiteta = Yugra State University Bulletin, 2008, no. 1, pp. 9–16. URL: Link (In Russ.)
Khorin A.N., Brovkin A.V. [Key indicators of the organization's sustainable development report]. Teoreticheskaya i prikladnaya ekonomika, 2018, no. 1, pp. 1–12. (In Russ.) URL: Link
Lesina T.V. [Non-financial reporting. Analysis and evaluation of indicators]. Audit i finansovyi analiz = Audit and Financial Analysis, 2017, no. 2, pp. 48–53. URL: Link (In Russ.)
Morozova E.V. [Non-financial reporting as a source of information about a company]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 22, pp. 25–37. URL: Link (In Russ.)
Rybyantseva M.S., Seraya N.N. [Disclosure of the key indicators of efficiency in the integrated reporting]. Biznes. Obrazovanie. Pravo. Vestnik Volgogradskogo instituta biznesa = Business. Education. Law. Bulletin of Volgograd Business Institute, 2018, no. 4, pp. 181–185. (In Russ.) URL: Link
Narezhneva O.V., Bogdanovich I.S., Artem’eva V.S. [Features of accounting functions in holdings]. Omskii nauchnyi vestnik = Omsk Scientific Bulletin, 2012, no. 4, pp. 82–85. URL: Link (In Russ.)
Rasskazova-Nikolaeva S.A., Shebek S.V. Korporativnye standarty: ot kontseptsii do instruktsii [Corporate standards: from concept to instruction]. Moscow, Knizhnyi mir Publ., 2008, 320 p.
Safronova G.P. [Design standards for economic entity accounting standard for regulates the procedure of cash transactions]. Mezhdunarodnyi zhurnal prikladnykh i fundamental'nykh issledovanii, 2015, no. 9, part 3, pp. 527–530. URL: Link (In Russ.)
Sukhanova N.N. [Corporate standards of accounting]. Izvestiya Orenburgskogo gosudarstvennogo agrarnogo universiteta, 2011, no. 3, pp. 230–232. (In Russ.) URL: Link
Glushchenko A.V. [Quality information improvement on the basis of internal accounting standardization procedures in holding type integrated formations]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya, 2010, no. 1, pp. 136–144. URL: Link (In Russ.)
