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

Falsification of financial reporting in Russia. Methods of detection and prevention

Основные акценты в статье сосредоточены на качественных характеристиках отчетности, поскольку достоверная финансовая отчетность — важная и необходимая составляющая цивилизованного финансового рынка, в том числе, российского. Текущая, посткризисная ситуация требует от его участников максимального доверия друг к другу, реального понимания текущего и прогнозного сценариев развития, с учетом всех возможных рисков общего и отраслевого характера. Именно информация, входящая в состав финансовой отчетности, направлена на формирование такого базиса доверия и стабильности. В статье раскрыто понятие фальсификации отчетности, рассмотрены наиболее распространенные способы ее искажения, такие как: искажение информации о размере выручки и прибыли компании, завышение стоимости активов, применение некорректных моделей определения справедливой стоимости финансовых активов и обязательств, формальный подход к формированию примечаний к отчетности. Представлены рекомендации по методам обнаружения и предотвращения фактов искажения отчетной информации. Наиболее результативными из них являются формирование стандартов и методик предприятия (группы предприятий), включающих, в качестве обязательного — четкое закрепление ответственных за каждым блоком первичной информации, недопущение конфликта интересов. А так же, этап внутреннего аудита отчетности, направленный на оценку подходов учетной политики, последующий контроль и недопущение наличия в отчетности некорректных данных. Это первая линия защиты. Вторая линия- внешний аудит с соблюдением всех установленных стандартов. Реализация данных подходов позволит не только системно организовать процесс формирования финансовой отчетности, но и существенно повысить ее качество и достоверность.The main accents of the article are focused on the qualitative characteristics of the financial reporting, since the reliable financial reporting is an important and necessary component of a civilized financial markets, including Russia. The current post-crisis situation requires maximum mutualtrust fromits participants, a real understanding of the current and forecast developmentscenarios, taking into account all the possible general and sector-specific risks. It is this information, which is part of the financial reporting, isaimed at creating such a basis of trust and stability. In this article authorreveals the notion of the falsification of financial reporting, considersthe most common ways of distortions of reporting, such as: distortion of information on the amount of revenue and profits, overestimation of the value of assets, the use of incorrect models in determination of the fair value of financial assets and liabilities, a formal approach to the formation of notes to the financial reporting. In this article authorpresentsthe recommendations on how to detect and prevent distortion of thefinancial reporting. The most productive of these recommendationsis the formation of standards and practices of the enterprise (group of companies), including, as necessary - a clear appointmentof seniors officials for each unit of the primary information, avoiding conflicts of interest. Another recommendations are the stage of the internal audit of the financial reporting, aimed at assessing the accounting policy approaches; follow-up and exclusion the presence of incorrect data inthe financial reporting. This is the first line of defense. The second line- external audit in compliance with all established standards. Implementation of these approaches will not only systematically organize the process of formation of financial reporting, but also greatly enhance its quality and authenticity

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

Analysis of the factors of sustainable development of ecosystems in the territories of the North

The article considers the problem of achieving sustainable development. The purpose of this study is to identify the interconnection between the components of sustainable development, taking into account the involvement of indigenous peoples in the protection of the environment. In the context of climate change, the process of achieving sustainable development is becoming more complicated. Indigenous peoples are the first to feel the effects of climate change and play an important role in the environmental monitoring of their places of residence. The environment is the basis of life for indigenous peoples, and bioresources are the main source of food supply. Over time, the value of bioresources will increase, and therefore, economic development cannot be considered in isolation. It is assumed that the stability components are interconnected and affect each other. To identify this interconnection, a correlation model was developed. The model is based on statistical methods and allows us to determine the close interconnection between economic development and its environmental footprint in the context of climate change. The developed correlation model can be used by a wide range of state-owned companies, and the general principles for constructing this model can be used by companies of different industries. © The Authors, published by EDP Sciences, 2020

Russian sport economy: challenges and contradictions

The article shows that development of sport tends to be a factor of country competitiveness. Nowadays, there is a need to find new forms and methods of promotion and popularization of physical culture and sport, to create a single sports information space and to provide sports area with more effective management decisions. There were revealed the main challenges in sports area such as the difference of sports facilities in various regions of Russia, the creation of low-budget sports facilities, the development of qualitative modern material and technical base in educational institutions and another issue is qualified personnel training. Methods of achievement of the goals of strategy 2020 are also illustrated in the paper, that is getting large and medium-sized business involved in construction and operation of sports facilities as social one, creation of a single sports information space in order to control the workload of all the sports venues despite the fact of department affiliation

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

FEATURES OF STRATEGIC MANAGEMENT ACCOUNTING OF AN ECONOMIC ENTITY IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY

В данной статье исследуются изменения, происходящие в системе стратегического управленческого учета в условиях цифровой экономике. В частности, проблема несоответствия существующей компетенции кадров, требованиям нового экономического уклада и вследствие дефицита человеческого капитала. Рассмотрены основные навыки сотрудников, которые будут востребованы работодателями в ближайшие несколько лет, а также факторы, способствующие цифровому развитию человеческого капитала.This article examines the changes taking place in the system of strategic management accounting in the digital economy. In particular, the problem of the discrepancy between the existing competence of personnel, the requirements of the new economic order and due to the shortage of human capital. The main skills of employees that will be in demand by employers in the next few years, as well as factors contributing to the digital development of human capital, are considered

Digital Accounting Procedures as the Basis of Triple Instant Accounting

В данной статье рассматривается влияние развития цифровой экономики на методологию бухгалтерского учета посредством внедрения цифровых технологий. Наиболее подходящей цифровой технологий для цифровизации бухгалтерского учета является система блокчейн – дана ее краткая характеристика и выделены преимущества ее применения. Описывается изменения методологии бухгалтерского учета путем использования тройной записи, то есть возникновение многоярусности учетной системы.This article examines the impact of the development of the digital economy on the methodology of accounting through the introduction of digital technologies. The most suitable digital technology for digitalization of accounting is the blockchain system – its brief description is given and the advantages of its application are highlighted. It describes changes in the accounting methodology by using a triple entry, that is, the emergence of a multi-tiered accounting system

Functions system of organization financial management: modern point of view

В статье критически рассматриваются существующие точки зрения современных отечественных ученых-экономистов на функции финансового менеджмента организации, а также раскрывается сущность авторского подхода к данной проблеме, предполагающего целесообразность рассмотрения функций финансового менеджмента организации как с позиции финансов, так и с позиции менеджмента.Existent points of view of modern domestic scientists - economists based on function organization financial management are critically examined in the article; the essence of author's approach is presented. Author's approach suggests regarding functions of organization financial management based both on the finance position and management position

Development of the financial statements analysis in the transition to international standards

В статье рассматривается проблема развития анализа финансовой отчетности в условиях перехода на ее международные стандарты (МСФО). На основе систематизации зарубежного и отечественного опыта авторы предлагают оригинальный концептуальный подход к анализу финансовой отчетности, сформированной в соответствии с МСФО. В составе такого анализа могут быть выделены четыре последовательных и взаимосвязанных этапа: подготовительный этап, интерпретационный этап, расчетно-аналитический этап и этап прогнозирования.The article is devoted to the development of the financial statements analysis in the transition to international standards (IFRS). On the basis of the foreign and domestic experience’s systematization the authors propose an original conceptual approach to the analysis of the financial statements that are formed in accordance with IFRS. As parts of this analysis it is possible to distinguish four consecutive and interrelated stages: the preparatory stage, the stage of interpretation, the stage of calculation and analysis and the stage of forecasting