Formation of environmental indicators reporting on sustainability

Abstract

Importance: the article considers the issues of information support for the formation of key (basic) environmental indicators of sustainable development reporting in accordance with the regulatory and legal documents of the Russian Federation in the field of accounting and reporting. Purpose: to study the prospects for the development of information support for sustainable development reporting in terms of the use of accounting and reporting financial and non-financial information. Research design: the formation of key (basic) environmental indicators of sustainable development reporting is carried out in natural, labor, monetary units, based on documented, systematized information of corporate accounting and reporting. Disclosure of individual indicators involves the participation of environmental divisions of the corporation in the preparation of reports and the involvement of statistical reporting information. The use of a significant number of documents and reporting formats (statistical, financial, management) necessitates the development of corporate standards for the formation of sustainable development reporting. Results: the disclosure of key (basic) environmental indicators of sustainable development reporting is carried out on the basis of documented, systematized information generated in primary documents and accounting registers and disclosed in corporate reporting. It is advisable to use corporate management reporting, including calculations of water use efficiency, consumption of renewable and lowcarbon energy, energy efficiency, and other indicators.