The article presents the author’s approach to the formation of corporate reporting of public companies using the example of the oil and gas industry. The key risks of sustainable development are disclosed that correspond to the interests of various significant groups of the company’s stakeholders. The approbation results of a typical corporate reporting model for oil and gas companies in the Petrolimex report (Vietnam) are presented.
risk-oriented approach, corporate reporting, analytical tools, audit risk, stakeholders
1. Alekseeva I. V., Osipova R. G. Razvitie klyuchevyh harakteristik definicii «korporativnaya otchetnost'» // Mezhdunarodnyy buhgalterskiy uchet. 2015. № 12 (354). - S.25- 34. EDN: https://elibrary.ru/TUOBVT
2. Doan Thi Lok, Kazakova N.A. Nauchno-prakticheskie podhody k resheniyu problem raskrytiya informacii v korporativnoy otchetnosti v Rossii i za rubezhom. // Buhuchet v stroitel'nyh organizaciyah. - 2020. - №6. - S. 31-38. EDN: https://elibrary.ru/VHLYGM
3. Kazakova N.A. Koncepcii kontrollinga ekonomicheskoy bezopasnosti kompanii: analiz rossiyskogo i zarubezhnogo podhodov // Fundamental'nye issledovaniya. 2016. № 12 (chast' 2). - S. 416-421. EDN: https://elibrary.ru/XIITCT
4. Efimova O.V. Formirovanie otchetnosti ob ustoychivom razvitii: etapy i procedury podgotovki // Uchet. Analiz. Audit. - 2018. - T. 5. № 3. S.40- 53. DOI: https://doi.org/10.26794/2408-9303-2018-5-3-40-53; EDN: https://elibrary.ru/XTFYDR
5. Kazakova N.A. Analiticheskie procedury: opyt ispol'zovaniya v audite i ocenke hozyaystvennoy deyatel'nosti. Vestnik Finansovogo universiteta. 2017. T. 21. № 2 (98). S. 113-120. EDN: https://elibrary.ru/YQQBXT
6. Doan Thi Lok, Kazakova N.A., Bobkova M. P., Prilepskaya A. A. Publichnaya nefinansovaya otchetnost' v oblasti ustoychivogo razvitiya kak istochnik informacii i ob'ekt auditorskih uslug v usloviyah cifrovoy ekonomiki // Auditor. - 2019. - T. 12 (297), №12. S.22- 29.
7. Shohin, A. N., Feoktistova, E. N., Alenicheva, L. V., Dolgih, E. I., Kopylova, G. A., Ozeryanskaya, M. N., Honyakova, N. V., Purtova, D. R. Nefinansovaya otchetnost' v Rossii i mire: celi ustoychivogo razvitiya - v fokuse vnimaniya. Analiticheskiy obzor za period 2017 - 2018gg. M.: RSPP. - 2019. - 108s.
8. Fedchenko E.A. , Kazakova N.A. Institucional'nye analiticheskie aspekty i problemy dostovernosti uchetnoy informacii o razvitii biznesa. // Mezhdunarodnyy buhgalterskiy uchet. 2012. № 35. S. 2-12. EDN: https://elibrary.ru/PCMMTJ
9. Belyakova E.I., Kazakova N.A., Fedchenko E.A. Sovershenstvovanie metodiki predvaritel'nogo analiza otchetnosti organizaciy-nalogoplatel'schikov na osnove unificirovannyh analiticheskih procedur // Mezhdunarodnyy buhgalterskiy uchet. 2012. № 17. - S. 35-41. EDN: https://elibrary.ru/OXKZPR
10. Sheehan N.T. , «A risk-based approach to strategy execution», Journal of Business Strategy. - 2010. Vol. 31 No. 5, pp. 25-37. [Elektronnyy resurs]. - Rezhim dostupa: https://doi.org/10.1108/02756661011076291 (data obrascheniya: 10.08.2021).
11. Kazakova N.A. Problemy obespecheniya ekonomicheskoy bezopasnosti deyatel'nosti hozyaystvuyuschih sub'ektov v usloviyah vysokoriskovoy rynochnoy ekonomiki. Fundamental'nye issledovaniya. 2016. № 12-3. S. 634-639. EDN: https://elibrary.ru/XIITQZ
12. Shestakovskiy I.I., Kazakova N.A. Sovershenstvovanie analiticheskogo instrumentariya audita otchetov o vypolnenii klyuchevyh pokazateley strategii razvitiya kompaniy sektora informacionnyh tehnologiy. Auditor. 2021. T. 7. № 4. S. 28-36. DOI: https://doi.org/10.12737/1998-0701-2021-7-4-28-36; EDN: https://elibrary.ru/CRFFIE
13. Ivanova A.N., Kazakova N.A. Koncepciya razvitiya strategicheskih aktivov fondoemkih kompaniy: monografiya.- Moskva : INFRA-M, 2021. - 183 s. - (Ser. Nauchnaya mysl'). - DOI/10.12737/1370669.
14. Kazakova N.A. Statisticheskiy monitoring i analiz investicionnogo razvitiya. Monografiya Moskva, 2008. EDN: https://elibrary.ru/QSVKYZ
15. Itogi raboty Minenergo Rossii v 2019 godu i osnovnye zadachi na 2020 god. Moskva. - 2020. - 50s. [Elektronnyy resurs]. - Rezhim dostupa: https://minenergo.gov.ru/node/18288 (data obrascheniya: 15.07.2021).
16. Dun I.R., Kazakova N.A. Analiz prognozirovaniya ostatochnoy stoimosti lizingovogo imuschestva // Lizing. 2014. № 5. - S. 8-15. EDN: https://elibrary.ru/SCQOTP
17. Obzor neftegazovogo sektora V'etnama. [Elektronnyy resurs]. - Rezhim dostupa: https://www.irs.com.vn/sites/default/files/B%C3%A1o%20c%C3%A1o%20ng%C3%A0nh%20d%E1%BA%A7u%20kh%C3%AD%205.12.2018.pdf (data obrascheniya: 25.02.2021).
18. Otchet v oblasti ustoychivogo razvitiya kompanii «Petrolimeks» za 2019 god. [Elektronnyy resurs]. - Rezhim dostupa: https://fs.petrolimex.com.vn/Files/6783DC1271FF449E95B74A9520964169/application=pdf/ad1d98056cae4895a7834cb56aa3983a/20200803_PLX_SR%202019_EN%20chuan.pdf (Data obrascheniya: 20.07.2021).
