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THE EVALUATION OF THE ENVIRONMENTAL SAFETY OF RUSSIAN COMPANIES BASED ON THE REPORTING IN THE AREA OF SUSTAINABILITY
Abstract
The study was aimed to assess the environmental safety of Russian companies. The research is based on the analysis of the Russian companies? reports in the field of sustainable development. One of the main goals of the study was to identify problematic areas of improving the environmental accounting system and indicators of environmental reports of companies that use the natural resource. The methodological basis of the study was the Russian and international legislation in the field of ecology, standards of sustainable development and ecology, databases on environmental companies, analytical reviews, works of foreign and Russian scientists in the field of environmental safety problems. The greatest social and environmental responsibility lies on the largest companies in such sectors of the economy as energy, oil and gas, metallurgy, mining, woodworking industries. Studies show that environmental reporting and the assessment of the companies? level of environmental safety are carried out on the basis of a set of financial and non-financial reporting; environmental documentation; calculation of payments for negative environmental impact; statistical reporting on form 2-TP (waste); a consolidated waste inventory; environmental assessment; standards for maximum permissible emissions and discharges, etc. The actions of the interdepartmental working group at the Ministry of Economic Development and Trade of Russia, as well as monitoring of the Russian Union of Industrialists and Entrepreneurs are aimed at the development of environmental reporting. The results of the monitoring on the November 1, 2018 prove a positive trend in the detection of indicators in the field of sustainable development from 26% in 2016 up to 32% in 2018. It should be noticed, that there is a high level of disclosure of energy efficiency and energy saving indicators, industrial safety indicators, labor protection indicators, waste management indicators among Russian companies. At the same time, the level of detection of water use and greenhouse gas emissions indicators is much lower than that of foreign companies. The study analyzed environmental reports in the field of sustainable development of Russian companies that use the natural resource, which made it possible to evaluate the key indicators of their environmental safety activities on the example of the backbone industries of the Russian Federation.
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