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ANALYSIS OF "GREEN" ECONOMY TRENDS USING SUSTAINABLE DEVELOPMENT REPORTS
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Kazakova Nataliya 1
Astvacaturova K. V. 2
Authors:
1.  Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)

Moskva, Russian Federation
2.  Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security)

Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2022-8-7-38-45
Pages:
from 38 to 45
Status:
Published
Received:
12.08.2022
Accepted:
18.08.2022
Published:
18.08.2022
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
sustainable development, non-financial reporting, sustainable development report, "green" investments, "green" economy, ESG, metallurgy
Abstract and keywords
Abstract (English):
The article presents a study of the trends of the "green" economy based on the analysis of reports on the sustainable development of the largest Russian companies in the mining and metallurgical industry. Comparative analysis of data on different methods of rating companies on criteria was conducted. Our research showed a high degree of consistency of the results according to different methods, and also revealed the problems of complex disclosure in the reporting of significant aspects of ESG information necessary for making managerial decisions, including responsible investment.

Keywords:
sustainable development, non-financial reporting, sustainable development report, "green" investments, "green" economy, ESG, metallurgy
References

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