Browse

The purpose of this study is to develop approaches for the monitoring the environmental and reputational risks of building industry’s companies; to confirm the hypothesis that it is possible to use audited financial and environmental reports as sources for monitoring. The basis of the author's idea is the conceptual approaches of the international standards on auditing and true view tasks, as tools to guarantee the reliability of the results of monitoring environmental indicators in conjunction with key audit issu...

The purpose of the research is to analyze the development of techniques and the formation of ESG -Rating and investment attractiveness of natural resources companies. The basis of the author's technique laid calculation complex rated on the basis of financial and non-financial indicatives: air pollution; water usage; solid waste emission; environmental costs; investment activity. The developed method scientific novelty is in the usage of a systematic approach to the development of the ESG - Rating and due to the a...