Dumova L.V., Umanskiy A.A. —
Analysis of the quality of public non-financial reporting in the metallurgic industry of the Russian Federation
// Trends and management. – 2017. – ¹ 4.
– P. 1 - 12.
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The analytical research of the state of the non-financial reporting of the metallurgic industry demonstrates that the public non-financial reports regularly present five companies, of which the reports of three companies meet the requirements of the international GRI standards. The conducted thorough analysis of disclosing the details of the report by elements and groups, in accordance with the current version of the GRI standards, revealed that the highest level of disclosed information is in the reports of the Severstal and Metalloinvest companies. In addition to that, the reports of the aforementioned companies are the only ones in the industry that go through the process of external certification. To improve the quality of the public non-financial reporting, the authors propose forms of internal reporting on in the aria of the crucial social and environmental activity of the metallurgic companies, which allow determining objective trends and causes of the changes in the indexes, conduct substantiated selection of prioritized efforts of social support, and timely implementation of measures on prevention of social tension and high employee turnover.
Keywords: external certification, GRI, international standards, concept of sustainable development, corporate social responsibility, metallurgical companies, Non-financial reporting, shareholders, disclosure, forms of the internal reporting
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Vodenko K.V., Ivanchenko O.S. —
Service labor within the structure of socioeconomic activities of Russians
// Trends and management. – 2017. – ¹ 4.
– P. 13 - 22.
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Review: The object of this research is the specificity of socioeconomic activities in Russian society. The subject of this research is the specificity of functionality of service labor in the context of development of the national model of management of socioeconomic activities in the modern Russian society. The goal of the article consists in the examination of peculiarities of the impact of service labor upon the Russian middle class, taking into account its role in development of the national model of management of socioeconomic activities. The authors reviews the cultural and historical aspects of the development of service labor, specificity of the Russian middle class and civil society in relation to the peculiarities of socioeconomic activities of Russians. The main conclusions lies in the idea that the loyalty of representatives of the middle class pertinent to the government vertical and its bureaucratic apparatus is largely substantiated by the established practices of service labor. In this regards, the middle class in general experiences the deficit of sociopolitical subjectivity, while continues to perform an essential function of supporting the social stability. It is noted that the service labor can contradict the value orientation with the middle class representatives, who wants to exercise their initiative and realize the professional functions in the conditions of market relations. Thus, the impact of service labor encourages the formation of such model of socioeconomic development of the Russian civil society, in which the value orientations of the middle class are focuses on the coexistence with government structures, rather than the struggle. At the same time, the key vector of development of the national model of management of the socioeconomic activities suggests the growth of subjectivity of the middle class and civil control due to the increase of the overall level of transparency. Because the functionality of service labor in Russian society in many ways is justified by the peculiarities of basic institutional matrix (X-matrix), its effect will continue to remain, especially for the social classes involved in civil service. In separate segments of the middle class, primarily in the groups of creative class, we can observe the trend towards the rejection of service labor that is associated with the lesser economic dependency and game rules dictated by the communal environment of the Russian society. Therefore, the further prospects of development of the national model of socioeconomic activities center around the complementary integration of the institutional practices common to the maker and redistributive social systems. The development socioeconomic activities and enhancement of the scientific innovative activity, necessitates focusing on the development of special institutional formations that establish favorable environment for realization of the creative abilities of representatives of the middle (creative) class.
Keywords: state, culture, redistributive economy, management, socioeconomic activities, national model, civil society, institutional matrices, Russian middle class, service labor
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