Reflection of principles of sustainable development in reports of companies in automotive industry
- 作者: Chestnova K.S.1
-
隶属关系:
- Financial University under the Government of the Russian Federation
- 期: 卷 16, 编号 5 (2020)
- 页面: 135-141
- 栏目: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532527
- ID: 532527
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详细
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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作者简介
Ksenia 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
参考
- Консолидированный набор стандартов отчетности в области устойчивого развития GRI. - https://www.globalreporting.org /media/wwvkhymd/gri-standards-consolidated-2020.pdf?g=b10d4632-2194-480e-9628-cb708c483041.
- Устойчивое развитие и инновации в автомобильном секторе: структурированный контент-анализ. - https://www.researchgate.net/publication/317097759_Sustainability_and_Innovation_in_the_Automotive_Sector_A_Structured_Content_Analysis.
- Ефимова О.В. Интеграция аспектов устойчивого развития в процесс обоснования инвестиционных решений // Экономический анализ: теория и практика. 2018. №1. - C. 48-65.
- Отчет об устойчивом развитии за 2019 год компании Mobis. - https://database.globalreporting.org/reports/76171/.
- Отчет об устойчивом развитии за 2018 год компании Toyota Kirloskar Motor. - https://database.globalreporting.org /reports/78419/.
- Отчет об устойчивом развитии за 2017 год компании Volvo Car Group. - https://database.globalreporting.org/ reports /78776/
- Отчет об устойчивом развитии за 2017 год компании PSA Peugeot Citroën. - https://database.globalreporting.org/ reports/58316/.
- Отчет об устойчивом развитии за 2016 год компании Toyota Australia. - https://database.globalreporting.org/reports/46370/.
- Отчет об устойчивом развитии за 2017 год компании Volkswagen Aktiengesellschaft. - https://database. globalreporting.org/reports/80054/.
- Отчет об устойчивом развитии за 2018 год компании Volkswagen Aktiengesellschaft. - https://database. globalreporting.org/reports/65726/.
- Отчет об устойчивом развитии за 2017 год компании Renault SAS. - https://database.globalreporting.org/reports/80031/.
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