Indicators of ecological condition of natural resources in integrated reporting of the enterprise

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Authors:


I.Zamula, orcid.org/0000-0002-6075-095X, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

M.Prodanchuk, orcid.org/0000-0003-3504-4583, National Scientific Centre Institute of Agrarian Economics, Kyiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

T.Kovalchuk, orcid.org/0000-0002-6951-6609, Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

O.Kolesnikova, orcid.org/0000-0002-2815-4410, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

A.Myhalkiv, orcid.org/0000-0002-9195-7726, Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.


повний текст / full article



Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2020, (6): 180 - 186

https://doi.org/10.33271/nvngu/2020-6/180



Abstract:



Purpose.
The research is aimed at developing a model of integrated reporting which will assess the impact of the enterprise on condition of natural resources and meet the information requests of stakeholders at the micro and macro levels.


Methodology.
The fundamental provisions of modern economic theory, accounting theory and economic analysis, scientific developments of national and foreign scientists on non-financial reporting, greening and rationalization of environmental management are the theoretical and methodological basis of the study. To achieve the goal, the following research methods were used: abstract-logical, complex-system approach in the study on the essence of non-financial reporting and identifying its features; cause-and-effect relations when developing a list of indicators of non-financial reporting on the environmental condition of natural resources in order to increase the relevance of information.


Findings.
The structure and content of integrated reporting are proposed in terms of natural resources and their environmental condition, the result of which is reliable, clear and comparable information that will provide a comprehensive analysis of the enterprise and the development of balanced management and control decisions. In the process of integration, non-financial reporting will be complemented by a number of financial indicators that will be compatible with each other, which will help to ensure the high-quality decisions. The proposed integrated reporting will not violate legal rights, commercial obligations, privacy of business owners and will create favorable conditions for effective management of natural resources and their environmental condition.


Originality.
The result of the study is a developed scientific and methodological approach to the implementation of integrated reporting of agrarian enterprises in practice. The integration of financial and non-financial reporting on natural resources and their environmental position will create a unified information base for the management of natural capital and the activities of enterprises.


Practical value.
Implementation of the proposals will allow: at the level of business entities forming timely, reliable and adequate to the needs of management information on environmental activities of the enterprise, which will be the basis for balanced management decisions in regulating environmental impact and ensure rational use of natural resources as a basis of national wealth of Ukraine; at the state level receiving reliable consolidated statistical information that will ensure the validity of state environmental policy, increase the interest and confidence of external users in information about the activities of national enterprises considering their impact on natural resources, restore ecological and economic balance in the country.


Keywords:
integrated reporting, non-financial information, natural resources management, ecological responsibility, social responsibility of business

References.


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