Formation and Disclosure of Information about Sustainability Activities in Integrated Reporting of Corporations

• Main Authors: Natal’ya Glebovna Sapozhnikova, Burkhan Kkhudkhur El’Viya
• Format: Article
• Language: Russian
• Published: Government of Russian Federation, Financial University 2019-01-01
• Series: Учёт. Анализ. Аудит
• Subjects: интегрированная отчетность; экологическая деятельность; капиталы (ресурсы); экологические расходы; эффективность использования ресурсов; integrated reporting; environmental activities; capital and other resources; environmental costs; resource efficiency
• Online Access: https://accounting.fa.ru/jour/article/view/184
• ISSN: 2408-9303; 2619-130X

Information about sustainability activity of a corporation should be disclosed in different types of reporting (integrated, financial, etc.). The article describes the sustainability reporting as a part of integrated reporting using a business model which includes capital and other resources, business activity and an assessment of resource efficiency. The authors suppose that it is possible to evaluate the effectiveness of value creation process by establishing relationship between the internal and integrated reporting ratios, approved by authorized managers. The information about corporate environmental expenditure can be recorded in the account “Current expenses on environmental activities”. The authors have developed the reporting forms to disclose corporate environmental costs based on the typology of items and the effectiveness of productive capital.