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Title: RUSSIAN PRACTICE OF INFORMATION DISCLOSURE ON GREENHOUSE GAS EMISSIONS IN NON-FINANCIAL REPORTING
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RUSSIAN PRACTICE OF INFORMATION DISCLOSURE ON GREENHOUSE GAS EMISSIONS IN NON-FINANCIAL REPORTING
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1314-2704
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English
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17
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53
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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 companies? 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 reporting?s in the Russian Federation.
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conference
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17th International Multidisciplinary Scientific GeoConference SGEM 2017
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17th International Multidisciplinary Scientific GeoConference SGEM 2017, 29 June - 5 July, 2017
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Proceedings Paper
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STEF92 Technology
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International Multidisciplinary Scientific GeoConference-SGEM
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Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
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757-764
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29 June - 5 July, 2017
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website
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cdrom
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4262
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Carbon reporting; sustainable development; non-financial reporting; Russian experience.
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