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Correlation model between economic development and environmental performance on the basis of non-financial reporting

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dc.title Correlation model between economic development and environmental performance on the basis of non-financial reporting en
dc.contributor.author Bogdanov, V. D.
dc.contributor.author Ilyševa, Nina Nikolajevna
dc.contributor.author Baldesku, Elena Valentinovna
dc.contributor.author Zakirov, Ulugbek Shakirovich
dc.relation.ispartof Economy of Region
dc.identifier.issn 2072-6414 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2016
utb.relation.issue 1
dc.citation.spage 93
dc.citation.epage 104
dc.type article
dc.language.iso ru
dc.publisher Institute of Economics, Ural Branch of the Russian Academy of Sciences
dc.identifier.doi 10.17059/2016-1-7
dc.subject sustainable development en
dc.subject components of stability en
dc.subject non-financial reporting en
dc.subject social responsibility en
dc.subject correlation model en
dc.subject correlation coefficients en
dc.subject economic development en
dc.subject ecological footprint en
dc.subject forecasting en
dc.subject management of environmental impact en
dc.description.abstract The most common international standards for the non-financial reporting are reviewed. The Global Reporting Initiative (GRI) is determined as an optimal standard of sustainability reporting for the use in the Russian conditions. The environmental component of guidance on the compilation of G4 non-financial reporting of GRI standard is analyzed, the contribution of each aspect in terms of the overall picture of sustainability is determined. The progress of economic science has outlined the importance of incorporating natural components. Moreover, the value of biological resources would be increased through time, and therefore, the economic development of the company cannot be in isolation. To determine the degree of harmony between the economic development and ecological condition of the territory where the company carries out the economic activities, the application of new approaches and methods is necessary. Based on the statistical methods, a correlation model between economic development and environmental performance is developed to identify their relationship on the basis of non-financial reporting. The developed model of correlation can be used by a wide range of oil and gas companies and its general principles by the companies of different industries. The results may be of interest to stakeholders, also, it can be used for administrative purposes, to serve as a platform for forecasting and adoption of administrative decisions to achieve harmony between economic development and environmental performance. The model of correlation has been tested for the data of non-financial reporting of the Russian largest oil and gas company JSC "Surgutneftegas". The testing has shown a positive relationship between the two systems of the company's sustainable development: economy and ecology. This obtained result demonstrates a high level of social responsibility of the company in terms of environmental protection. A further study in this field can produce more profound results that would help to achieve a wide sustainable development. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006294
utb.identifier.scopus 2-s2.0-84979960356
utb.identifier.wok 000401303600007
utb.source j-scopus
dc.date.accessioned 2016-06-22T12:14:41Z
dc.date.available 2016-06-22T12:14:41Z
dc.rights Attribution-NonCommercial 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Zakirov, Ulugbek Shakirovich
utb.fulltext.affiliation Vladimir Dmitrievich Bogdanov, Nina Nikolaevna Ilysheva, Elena Valentinovna Baldesku Baldesku, Ulugbek Shakirovich Zakirov Institute of Plant and Animal Ecology of the Ural Branch of RAS (202, 8 Marta St., Ekaterinburg, 620144, Russian Federation; e-mail: bogdanov@ipae.uran.ru). Department of Accounting, Analysis and Audit, Ural Federal University (19, Mira St., Ekaterinburg, 620062, Russian Federation; e-mail: elena.baldesku@yandex.ru). Department of Ecological Regulation, Surgut R&D SurgutNIPIneft (25, 30 let Pobedy St., Surgut, 628403, Russian Federation; e-mail: 89222022799@mail.ru). Master of Business Administration, Tomas Bata University (T.G. Masaryka 5555 St., 760 01 Zlín, Chech Republic; e-mail: bubitrek@gmail.com).
utb.fulltext.dates -
utb.wos.affiliation [Bogdanov, V. D.] RAS, Inst Plant & Anim Ecol, Ural Branch, 202,8 Marta St, Ekaterinburg 620144, Russia; [Ilysheva, N. N.] Ural Fed Univ, Dept Accounting Anal & Audit, 19 Mira St, Ekaterinburg 620062, Russia; [Baldesku, E. V.] Surgut R&D SurgutNIPIneft, Dept Ecol Regulat, 25,30 Let Pobedy St, Surgut 628403, Russia; [Zakirov, U. Sh.] Tomas Bata Univ, Business Adm, TG Masaryka 5555 St, Zlin 76001, Czech Republic
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