PRESENTATION AND DISCLOSURE OF INFORMATION ON ECOLOGICAL LIABILIITES IN THE REPORTING OF COAL COMPANIES: ANALYSIS PROCEDURE FOR FINANCIAL AND NONFINANCIAL INDICATORS
N.V. Fribus
Novosibirsk State Technical University, Nemirova-Danchenko Street, 136, Novosibirsk, Novosibirsk Region, 630087
Keywords: экологические обязательства, отчетность компании, пользователь информации, окружающая среда, социальная ответственность, угольная отрасль, ecological liabilities, reporting of company, information user, environment, social responsibility, coal field
Abstract
The article presents the results of the study of the issue of the increase in information disclosure and transparency of the environmental activity, essential to coal companies. The author offers the analysis procedure for presentation and disclosure of information on ecological liabilities in the reporting of companies by financial and nonfinancial indicators. The results of the analysis made it possible to evaluate the level of presentation and disclosure of information in the reporting of coal companies of the Kemerovo region, as well as to prove the advantages of information disclosure.
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