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Title Current Level And Transformation Of The Corporate Reporting Of The Mining Companies
ID_Doc 74847
Authors Ponomarenko, T; Sergeev, I
Title Current Level And Transformation Of The Corporate Reporting Of The Mining Companies
Year 2012
Published
DOI
Abstract Realization of the concept of a sustainable development in the conditions of state regulation strengthening in ecological and social spheres raises quality of the socially-focused activity of the companies and stimulates a choice of new business models. The developed corporate reporting doesn't give the sufficient information for an all-round estimation of productivity of the company now and in the long term, its transformation therefore is necessary. The research objective consists in approach development to formation of not financial reporting, quality of management decisions providing growth. Object of research: the large companies in sector of mineral fertilizers: the Russian company "PHOSAGRO" and multinational companies "EuroChem" and "Yara". Results: it is proved that not financial reporting is directed on control system perfection, necessity of application of the international standards under the social reporting in the Russian conditions is shown, is established that the corporate reporting of the large companies meets the international requirements.
Author Keywords corporate social responsibility; the integrated reporting; the mining companies; a sustainable development
Index Keywords Index Keywords
Document Type Other
Open Access Open Access
Source Emerging Sources Citation Index (ESCI)
EID WOS:000436086100017
WoS Category Business
Research Area Business & Economics
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