A methodological approach to developing the model of correlation between economic development and environmental efficiency on the basis of company's non-financial reports

Having reviewed the most widely used international non-financial reporting standards, GRI was identified as the optimal standard for the Russian context. The environmental component of the GRI G4 guidelines and the contribution of each aspect to the overall sustainability picture were analysed. Over time, the value of biological resources increases, and therefore, a company’s economic development cannot continue in isolation. To determine the degree of harmony between economic development and ecological condition of the territories involved, new approaches and methods are required. Based on statistical methods, a model of correlation between economic development and environmental efficiency was developed that uses non-financial reporting data. The model can be used by oil and gas companies, and its general principles — by other industries. The results may interest stakeholders and serve as a platform for forecasting and making administrative decisions aimed at achieving harmony between economic development and environmental efficiency. The model was tested on the largest oil and gas Russian company “Surgutneftegaz” data. A positive correlation was shown between the two systems of its sustainable development: economy and ecology. The results obtained demonstrate the company’s strong commitment to conservation. Further research may yield more profound results, contributing to broader sustainable development

Improving methodological tools quantitative estimates of greenhouse gas emissions based on international experience

The article deals with the problem of global warming. The aim of this research is to improve the methodological tools of quantifying greenhouse gas emissions. The urgency of the task of mitigating anthropogenic climate change caused by rising concentrations of greenhouse gases in the atmosphere is proven. Statistical data on emissions for the past 15 years are analyzed, change trends are identified. The authors establish the cause of the growth in greenhouse gas emissions, the energy sector being the main contributor. A description of the mechanism of the effect of greenhouse gases on the climate system is provided. The requirements set by international agreements and Russian documents aimed at reducing greenhouse gas emissions are unified. The main gases that cause the greenhouse effect are identified, their classification and brief characteristics are provided in the article. The necessity to promote the monitoring of greenhouse gas emissions and reporting system at the global level is substantiated. The purpose of the advanced metering system is to obtain relevant and reliable data for timely response to and planned reduction of greenhouse gas emissions. The article analyses guidelines on quantifying the greenhouse gas emissions of the organizations approved by the Ministry of Nature of Russia in terms of their applicability at the corporate level in the energy sector. The authors propose measures for improving the guidelines and instructions of Russia, based on the analysis of international experience in building guidelines for greenhouse gas inventories of the IPCC. The obtained results may be of interest to companies of the energy sector that want to design corporate guidelines for the quantification of greenhouse gas emissions. Further research in this area may yield more profound results that should be used for the assessment and prediction of greenhouse gas emissions, not only at the corporate level, but also nationally.В статье рассмотрена проблема глобального потепления. Целью данного исследования является совершенствования методического инструментария количественной оценки выбросов парниковых газов. Обоснована актуальность задачи смягчения антропогенных изменений климата, вызванных повышением концентрации парниковых газов в атмосфере. Проанализированы статистические данные по объемам выбросов за последние пятнадцать лет и выявлены тенденции их изменений. Определена причина роста объемов выбросов парниковых газов и основной вкладчик - энергетика. Приведено описание механизма влияния парниковых газов на климатическую систему. Унифицированы требования международных соглашений и российских документов, нацеленные на снижение выбросов парниковых газов. Определены основные газы, вызывающие парниковый эффект, приведена их классификация и краткая характеристика. Обоснована необходимость развития системы мониторинга и отчетности выбросов парниковых газов на глобальном уровне. Целью создания совершенной системы учета является получение актуальных и достоверных данных для своевременного реагирования и планомерного снижения объемов выбросов парниковых газов. Проанализированы методические указания и руководство по количественному определению объема выбросов парниковых газов организациями, утвержденные Минприроды России, с точки зрения их применимости на корпоративном уровне в энергетическом секторе. Предложены меры совершенствования методических указаний и руководства РФ, основанные на анализе международного опыта построения руководящих принципов по инвентаризации парниковых газов МГЭИК. Полученные результаты могут представлять интерес для компаний энергетического сектора при разработке корпоративных руководств по количественному определению выбросов парниковых газов. Дальнейшие исследования в этой области могут дать более глубокие результаты, которые следует использовать для оценки и прогнозирования выбросов парниковых газов не только на корпоративном уровне, но и на национальном

Corporate carbon management system

The basis of the company’s decarbonization is the effective management of greenhouse gas emissions. The article visualizes in graphic material the forecast values of the mass of greenhouse gas emissions in the fuel and energy sector of Russia until 2030 and determines the trends in their changes. Based on the results of the analysis, it was revealed that in order to achieve a low-carbon development path, it is necessary to introduce additional measures to reduce greenhouse gas emissions. The purpose of the scientific research is to develop a corporate carbon management system, which can become a guideline for the development of corporate systems by Russian oil and gas companies. A reliable system for recording and monitoring greenhouse gas emissions serves as the basis for obtaining up-to-date, complete and reliable data. At the same time, for the quality control of the decarbonization process, a scheme of interaction within the company should be clearly built. The development and implementation of a carbon management system will allow the company to systematically reduce greenhouse gas emissions, which will create conditions for the transformation of climate risks associated with government regulation into the category of opportunities such as entering carbon markets, attracting investors, etc. The authors note that in most large Russian companies have already developed and introduced carbon management systems into production. After analyzing the current greenhouse gas accounting system of JSC “Zarubezhneft’’, the authors propose to create a carbon management system taking into account the specifics of the company, which consists in organizing activities on the territory of different countries (Cuba, Bosnia and Herzegovina, Egypt, Uzbekistan, Indonesia, Vietnam and Russia). It is proposed to adapt the methodological approaches for calculating greenhouse gas emissions to the requirements of the legislation in force in the territory where the production facilities of the JSC “Zarubezhneft’’ are located, and also to apply national coefficients in the calculation to ensure more accurate emission estimates. The result of the study is the development of the concept of the carbon management system of JSC “Zarubezhneft’’. © 2023 Publishing House "O-Kratkoe". All rights reserved.Council on grants of the President of the Russian FederationThe article was prepared with the support of the grant of the President of the Russian Federation NSh-5187.2022.2 for state support of young Russian scientists and state support for leading scientific schools of the Russian Federation within the framework of the research topic “Development and justification of the concept, an integrated model of resilience – diagnosing risks and threats to the security of regional ecosystems and technology of its application based on the digital twin”

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

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.Рассмотрены наиболее распространенные международные стандарты нефинансовой отчетности. Представлена модель корреляции, с помощью которой определяется степень гармонии между экономическим развитием и экологической результативностью компании. Проанализированы данные нефинансовой отчетности "Сургутнефтегаза"