Contemporary trends in sustainable development reporting of mineral resources companies

The article analyzes contemporary trends in sustainable development reporting in Russian business practice, provides assessment of current situation with disclosure of non-financial information by national companies, including those of mineral resources sector, describes the main features of Russian...

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Autores principales:	Murko Vasiliy, Chernikova Oksana, Sultanaliev Myrzatay
Formato:	article
Lenguaje:	EN FR
Publicado:	EDP Sciences 2021
Materias:	Environmental sciences GE1-350
Acceso en línea:	https://doaj.org/article/ecdf9374bb214d64980612248697aae2
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spelling	oai:doaj.org-article:ecdf9374bb214d64980612248697aae22021-11-08T15:19:22ZContemporary trends in sustainable development reporting of mineral resources companies2267-124210.1051/e3sconf/202131504023https://doaj.org/article/ecdf9374bb214d64980612248697aae22021-01-01T00:00:00Zhttps://www.e3s-conferences.org/articles/e3sconf/pdf/2021/91/e3sconf_iims2021_04023.pdfhttps://doaj.org/toc/2267-1242The article analyzes contemporary trends in sustainable development reporting in Russian business practice, provides assessment of current situation with disclosure of non-financial information by national companies, including those of mineral resources sector, describes the main features of Russian socially-oriented reports, identifies insufficiencies of the reporting documentation provided. Relevance of the research is determined by active development of socially responsible investment with appreciation of ESG factors, increased attention of the investors to the long-term sustainability of companies, to the quality of financial and non-financial risks management. The focus on sustainable development is the key issue in shaping strategies of the global and Russian agenda. Consequently, requests from various stakeholder groups for information on companies activities in this regard are becoming more frequent. The purpose of the study is to analyze and assess trends in corporate sustainable development reporting in business practice of Russian companies, including mineral resource sector, and to develop recommendations for implementation of integrated document formats in accordance with international practiceMurko VasiliyChernikova OksanaSultanaliev MyrzatayEDP SciencesarticleEnvironmental sciencesGE1-350ENFRE3S Web of Conferences, Vol 315, p 04023 (2021)
institution	DOAJ
collection	DOAJ
language	EN FR
topic	Environmental sciences GE1-350
spellingShingle	Environmental sciences GE1-350 Murko Vasiliy Chernikova Oksana Sultanaliev Myrzatay Contemporary trends in sustainable development reporting of mineral resources companies
description	The article analyzes contemporary trends in sustainable development reporting in Russian business practice, provides assessment of current situation with disclosure of non-financial information by national companies, including those of mineral resources sector, describes the main features of Russian socially-oriented reports, identifies insufficiencies of the reporting documentation provided. Relevance of the research is determined by active development of socially responsible investment with appreciation of ESG factors, increased attention of the investors to the long-term sustainability of companies, to the quality of financial and non-financial risks management. The focus on sustainable development is the key issue in shaping strategies of the global and Russian agenda. Consequently, requests from various stakeholder groups for information on companies activities in this regard are becoming more frequent. The purpose of the study is to analyze and assess trends in corporate sustainable development reporting in business practice of Russian companies, including mineral resource sector, and to develop recommendations for implementation of integrated document formats in accordance with international practice
format	article
author	Murko Vasiliy Chernikova Oksana Sultanaliev Myrzatay
author_facet	Murko Vasiliy Chernikova Oksana Sultanaliev Myrzatay
author_sort	Murko Vasiliy
title	Contemporary trends in sustainable development reporting of mineral resources companies
title_short	Contemporary trends in sustainable development reporting of mineral resources companies
title_full	Contemporary trends in sustainable development reporting of mineral resources companies
title_fullStr	Contemporary trends in sustainable development reporting of mineral resources companies
title_full_unstemmed	Contemporary trends in sustainable development reporting of mineral resources companies
title_sort	contemporary trends in sustainable development reporting of mineral resources companies
publisher	EDP Sciences
publishDate	2021
url	https://doaj.org/article/ecdf9374bb214d64980612248697aae2
work_keys_str_mv	AT murkovasiliy contemporarytrendsinsustainabledevelopmentreportingofmineralresourcescompanies AT chernikovaoksana contemporarytrendsinsustainabledevelopmentreportingofmineralresourcescompanies AT sultanalievmyrzatay contemporarytrendsinsustainabledevelopmentreportingofmineralresourcescompanies
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Contemporary trends in sustainable development reporting of mineral resources companies

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