E3S Web Conf.
Volume 315, 2021VIth International Innovative Mining Symposium
|Number of page(s)||8|
|Section||Mining Regions’ Sustainable Development|
|Published online||28 October 2021|
Contemporary trends in sustainable development reporting of mineral resources companies
1 T.F. Gorbachev Gorbachev Kuzbass State Technical University, Research Center for Mining and Deep Coal Processing, 650000 Vesennaya Str., 28, Kemerovo, Russia
2 Siberian stateindustrial University, Department of Economics, Accounting and Finance, 654007, Kirov Str., 42, Novokuznetsk, Russia
3 Research Instiute of Energy and Economics, 720055, Akhunbayeva Str., 119, Bishkek, Kyrgyz Republic
* Corresponding author: email@example.com
The article analyzes contemporary trends in sustainable development reporting in Russian business practice, provides assessment of current situation with disclosure of non-financial information by national companies, including those of mineral resources sector, describes the main features of Russian socially-oriented reports, identifies insufficiencies of the reporting documentation provided. Relevance of the research is determined by active development of socially responsible investment with appreciation of ESG factors, increased attention of the investors to the long-term sustainability of companies, to the quality of financial and non-financial risks management. The focus on sustainable development is the key issue in shaping strategies of the global and Russian agenda. Consequently, requests from various stakeholder groups for information on companies activities in this regard are becoming more frequent. The purpose of the study is to analyze and assess trends in corporate sustainable development reporting in business practice of Russian companies, including mineral resource sector, and to develop recommendations for implementation of integrated document formats in accordance with international practice
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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