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Key indicators of the report on sustainable development of an organization
Khorin Alexander Nikolaevich

Doctor of Economics

Professor, the faculty of Economics, the department of Accounting, Analysis and Audit, M. V. Lomonosov Moscow State University

119991, Russia, Moscow, Leninskie Gory 1, building #46

anhorin@mail.ru
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Brovkin Alexander Vladimirovich

PhD in Economics

associate professor of the Department of Accounting, Statistics and Audit at Moscow State Institute of International Relations of the Ministry of Foreign Affairs of Russia

125364, Russia, g. Moscow, ul. Svobody, 61

brovkin_av@mail.ru
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Abstract.

This article examines the key aspects and indicators of the report on sustainable development of an organization. The work substantiates the need and the purpose for such report, as well as demonstrates its importance for formation of present and future goals of the organization. The importance of presenting such reports is confirmed by the references to its support from the leading global development institutions, including UN. The author determines the parties and groups interested in acquiring this data, and gives thorough analysis of such key indicators applied in the report on sustainable development as: financial, environmental, social, and characteristics of the quality of the corporate management. Special section is dedicated to the integral indexes of the socioeconomic dynamics. Conclusions are made on the purpose and importance if providing the report on sustainable development, which allows better and fuller look at external impact of company’s activity and long-term prospects of its work.

Keywords: environmental aspects, corporate governance, externalities, created value, sustainable development report, indicators, performance aspects, net added value, financial indicators, climate change

DOI:

10.25136/2409-8647.2018.1.25288

Article was received:

25-01-2018


Review date:

27-01-2018


Publish date:

28-01-2018


This article written in Russian. You can find full text of article in Russian here .

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