Reflection of principles of sustainable development in reports of companies in automotive industry
- Authors: Chestnova K.S.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 16, No 5 (2020)
- Pages: 135-141
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532527
- ID: 532527
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Abstract
Task. The author describes the principles of reporting according to the GRI global reporting initiative, and examines their reflection in reports on the sustainable development of automotive companies. Examples of disclosure of the principles of sustainable development in order to identify General patterns of sustainability in the automotive industry are given. Model. The analysis carried out by the authors was carried out taking into account the specifics of the activities of companies in the automotive industry. In this regard, the material aspects of sustainable development specific to the automotive industry, sustainability indicators, and ways of interaction between an economic entity and interested parties were revealed. Summary. According to the author, it was important to study and analyze the existing experience in providing reports in the field of sustainable development on the example of reports of companies in the automotive industry. This allowed us to identify General trends and patterns of reporting in the field of sustainable development in companies in this industry. This analysis can help other companies in this industry to provide more complete, balanced and reliable information about sustainable development to stakeholders in practice. Practical importance. The necessity of choosing the right approach in terms of principles in order to implement the sustainability strategy is justified. Specific practical recommendations are given regarding the content, structure, and completeness of information in sustainable development reports. The influence of the principles of information disclosure on the system of information and analytical support is justified. Originality. Practical recommendations regarding disclosure and completeness of information on reporting principles are proposed, and the relationship between aspects of sustainable development, the strategy of an economic entity, and the requirements of key stakeholders is reflected.
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About the authors
Ksenia S. Chestnova
Financial University under the Government of the Russian Federation
Email: katkovaser@mail.ru
post-graduate student of the department of audit and corporate reporting, faculty of taxes, audit and business analysis Moscow, Russian Federation
References
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