Analysis of "Green" Economy Trends Using Sustainable Development Reports

Nataliya Kazakova; K. V. Astvacaturova

doi:doi:10.12737/1998-0701-2022-8-7-38-45

UDC 65

Analysis of "Green" Economy Trends Using Sustainable Development Reports

Published в Auditor · Volume 8, Issue 7, 2022 · Pages 38–45 · Rubrics: ACCOUNTING AND REPORTING

DOI 10.12737/1998-0701-2022-8-7-38-45

Received: 12.08.2022 Accepted: 18.08.2022 Published: 18.08.2022

Authors

Nataliya Kazakova ¹ · K. V. Astvacaturova ²

1 Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)
Moskva, Russian Federation

2 Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security)

ABSTRACT

The article presents a study of the trends of the "green" economy based on the analysis of reports on the sustainable development of the largest Russian companies in the mining and metallurgical industry. Comparative analysis of data on different methods of rating companies on criteria was conducted. Our research showed a high degree of consistency of the results according to different methods, and also revealed the problems of complex disclosure in the reporting of significant aspects of ESG information necessary for making managerial decisions, including responsible investment.

KEYWORDS

sustainable development non-financial reporting sustainable development report "green" investments "green" economy ESG metallurgy

Information References

Authors:

1. Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)

Moskva, Russian Federation

2. Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security)

Type:

Article

Pages:

from 38 to 45

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

sustainable development, non-financial reporting, sustainable development report, "green" investments, "green" economy, ESG, metallurgy

References

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