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RUSSIAN PRACTICE OF INFORMATION DISCLOSURE ON GREENHOUSE GAS EMISSIONS IN NON-FINANCIAL REPORTING

Tatiana Chvileva

Abstract

Climate change caused by the accumulation of greenhouse gases of anthropogenic origin in the atmosphere is one of the most acute problems of our time. Over the past two decades governments of different countries and international environmental organizations combine their efforts for confronting global warming. At the same time, companies are faced with steadily increasing expectations of stakeholders that require clear, consistent and transparent information about greenhouse gas emissions. This determines the need to analyze Russian practice of information disclosure on greenhouse gas emissions in non-financial reporting in order to improve it. The main methods of research were: system analysis and comparative analysis of the companiesпїЅ non-financial reports. Theoretical and methodological basis of the work was the research of domestic and foreign authors, legislative and regulatory acts of the Russian Federation, the statistical and accounting data of companies, including non-financial reports, the Federal State Statistics Service of the Russian Federation. In the article singled out disadvantages of the carbon reporting published by Russian companies, including the lack of data of all kinds of potential greenhouse gases generated by companies, incomplete coverage of major greenhouse gas emitters, etc. The special attention is given to improvement of carbon reportingпїЅs in the Russian Federation.

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