Public non‐financial reporting: Reflection of environmental aspects of development and activities of economic entities
https://doi.org/10.18470/1992-1098-2024-3-20
Abstract
The article considers economically significant information reflected in public non‐financial reporting, enabling reflection on the environmental aspects of an organization's development. The analysis aims to articulate problems in the disclosure economically significant information in public non‐financial reporting due to a significant difference between national and international requirements in terms of the environmental aspects of development.
In the process of conducting this study, a monograph (descriptive) research method, a system analysis method and a comparative analysis method were used.
The results of the study confirmed the need to improve environmental reporting as part of the development of the concept of non‐public financial reporting, while authors emphasising the need to develop the composition and content of environmental reporting, taking into account the integration of financial and non‐financial reporting. The application of the approaches outlined in the article allowed the generation of more transparent information for all interested users regarding the environmental activities of companies and will bring national and international standards closer to application.
The environmental reporting of companies and its components are proposed as part of the development of the concept of public non‐ financial reporting.
About the Authors
N. G. Gadzhiev
Dagestan State University
Russian Federation
Competing Interests:
Russian Federation
Nazirkhan G. Gadzhiev
Makhachkala
Competing Interests:
The authors declare no conflict of interest
N. V. Lazareva
North Caucasus Federal University
Russian Federation
Competing Interests:
Russian Federation
Natalia V. Lazareva
Stavropol
Competing Interests:
The authors declare no conflict of interest
S. A. Konovalenko
Ryazan Branch, V.Ya. Kikot Moscow University of the Ministry of Internal Affairs of Russia
Russian Federation
Competing Interests:
Russian Federation
Sergey A. Konovalenko
Ryazan
Competing Interests:
The authors declare no conflict of interest
M. N. Trofimov
Ryazan Branch, V.Ya. Kikot Moscow University of the Ministry of Internal Affairs of Russia
Russian Federation
Competing Interests:
Russian Federation
Mikhail N. Trofimov, PhD in Economics, Senior Lecturer, Department of Economic Security
18A 1 Krasnaya St, Ryazan, 390046. Tel. +79308722287
Competing Interests:
The authors declare no conflict of interest
N. A. Yusufov
M.M. Dzhambulatov Dagestan State Agrarian University
Russian Federation
Competing Interests:
Russian Federation
Nizami A. Yusufov
Makhachkala
Competing Interests:
The authors declare no conflict of interest
References
1. Ostrovskaya O.L. The Role of Auditing in the Development of a "Green" Economy". Auditorskie vedomosti [Audit statements]. 2015, no. 5, pp. 30–40. (In Russian)
2. Klychova G.S., Salakhutdinova E.R., Mukhamedzyanov K.Z. Non‐financial reporting of organizations: stages and procedures of preparation. International accounting, 2022, no. 12, pp. 1346– 1359. (In Russian) https://doi.org/10.24891/ia.25.12.1346
3. Bulyga R.P. Business audit: a review of current standards in the focus of ESG regulation. Auditor, 2022, vol. 8, no. 7, pp. 23– 31. (In Russian) https://doi.org/10.12737/1998‐0701‐2022‐8‐7‐23‐31
4. Gadzhiev N.G., Konovalenko S.A., Trofimov M.N., Rabadanov R.M. Methodological aspects of accounting for expenses on environmental safety and restoration of the environment. South of Russia: ecology, development, 2022, vol. 17, no. 1, pp. 162– 173. (In Russian) https://doi.org/10.18470/1992‐1098‐2022‐1‐162‐173
5. Roshchektaeva U.Yu. Problemy formirovaniya integrirovannoi otchetnosti kak innovatsionnoi modeli korporativnoi otchetnosti [Problems of formation of integrated reporting as an innovative model of corporate reporting]. Materialy mezhdunarodnoi nauchno‐prakticheskoi konferentsii «Prostranstvennaya i strukturnaya transformatsiya ekonomiki Rossii: problemy i perspektivy», Krasnodar, 15–19 aprelya 2019 [Proceedings of the international scientific and practical conference “Spatial and structural transformation of the Russian economy: problems and prospects”, Krasnodar, 15‐19 April 2019]. Krasnodar, 2019, pp. 524–532. (In Russian)
6. Zenkina I.V. Increasing the informative and analytical value of public non‐financial reporting. International accounting, 2019, vol. 22, no. 1(451), pp. 4–23. (In Russian) https://doi.org/10.24891/ia.22.1.4
7. Gadzhiev N. G., Konovalenko S. A., Trofimov M. N. et al. Russia's Modern Green Course: Problems and Prospects of Implementation. South of Russia: ecology, development, 2022, vol. 17, no. 3, pp. 197–207. (In Russian) https://doi.org/0.18470/1992‐1098‐2022‐3‐197‐207
8. Gadzhiev N.G., Murzak N.A., Mitenkova A.E., Skripkina O.V., Konovalenko S.A., Gadzhieva U.A., Ismailova O.S Assessing the Prospects for Sustainable Development in the Context of a Pandemic. South of Russia: ecology, development, 2021, vol. 16, no. 1, pp. 98–109. (In Russian) https://doi.org/10.18470/1992‐1098‐2021‐3‐200‐214
9. Skripkina O.V. Publichnaya nefinansovaya otchetnost': tseli i printsipy sostavleniya. [Public non‐financial reporting: objectives and principles of preparation]. Sbornik trudov III Mezhdunarodnogo nauchno‐tekhnicheskogo foruma. V 10‐ti tomakh, «Sovremennye tekhnologii v nauke i obrazovanii ‐ STNO‐ 2020», Ryazan', 04 – 06 Marta 2020 [Collection of works of the III International scientific and technical forum. In 10 volumes “Modern technologies in science and education ‐ STNO‐2020”, Ryazan, 04‐06 March 2020]. Ryazan, 2020, pp. 61–67. (In Russian)
10. Kibovskaya S.V. Modern trends in non‐financial reporting of oil and gas companies in the field of sustainable development. Problems of economics and management of the oil and gascomplex, 2019, no. 9(177), pp. 66–69. (In Russian) https://doi.org/10.33285/1999‐6942‐2019‐9(177)‐66‐69
11. Malikova I.A. Razvitie ESG v tekushchei politicheskoi situatsii [ESG development in the current political situation]. Sbornik trudov XI Vserossiiskoi (natsional'noi) nauchno‐prakticheskoi konferentsii studentov, aspirantov i molodykh uchenykh «Aktual'nye problemy sovremennoi nauki: vzglyad molodykh», Chelyabinsk, 22 Aprelya 2022 [Collection of works of the XI All‐ Russian (national) scientific and practical conference of students, postgraduates and young scientists “Current issues of modern science: a view from the young”, Chelyabinsk, 22 April 2022]. Chelyabinsk, 2022, pp. 391–397. (In Russian)
12. Nikulin A.A. The raw materials sector as a factor in sustainable economic growth. Problemy natsional'noi strategii [Problems of the national strategy]. 2018, no. 1(46), pp. 169– 188. (In Russian)
13. Gadzhiev N.G., Konovalenko S.A., Akhmedova Kh.G. et al. Analysis and statistical assessment of the current state of environmental crime, ways to improve the efficiency of their detection. South of Russia: ecology, development, 2023, vol. 18, no. 1, pp. 169–180. (In Russian) https://doi.org/10.18470/1992‐1098‐2023‐1‐169‐18
14. Senatorova E.A. Non‐financial reporting: international context, Russian practice. Korporativnye finansy [Corporate Finance]. 2018, no. 3, pp. 81–92. (In Russian) 15. Guseva I.A., Il'inskii A.I., Lukashenko I.V. et al. Zelenye finansy" v mire i Rossii ["Green finance" in the world and Russia].
15. Moscow, Rusains Publ., 2018, 168 p. (In Russian) 16. Babicheva N.E. Mezhdunarodnyi bukhgalterskii uchet [International Accounting]. Moscow, Finansy i kredit Publ., 2015, no. 3(345), 68 p. (In Russian)
16. Gogoleva T.N., Bakhturina Yu.I. Environmental accounting in the system of accounting types. Mezhdunarodnyi bukhgalterskii uchet [International accounting]. 2015, no. 3(345), pp. 2–13. (In Russian)
17. Sapozhnikova N.G., El'viya B.K.M.A. On the development of non‐financial reporting in Russia. Modern economy: problems and solutions, 2018, no. 4(100), pp. 85–94. (In Russian) https://doi.org/10.17308/meps.2018.04/1869
18. Gadzhiev N.G., Konovalenko S.A., Trofimov M.N., Gadzhiev A.N. The role and importance of environmental safety in the system of ensuring the economic security of the state. South of Russia: ecology, development, 2021, vol. 16, no. 3, pp. 200–214. (In Russian) https://doi.org/10.18470/1992‐1098‐2021‐3‐200‐214
Review
For citations:
Gadzhiev N.G., Lazareva N.V., Konovalenko S.A., Trofimov M.N., Yusufov N.A. Public non‐financial reporting: Reflection of environmental aspects of development and activities of economic entities. South of Russia: ecology, development. 2024;19(3):204-218. (In Russ.) https://doi.org/10.18470/1992-1098-2024-3-20
Views:
140
Email this article 
