Environmental report category on sustainable development of the corporation

Abstract

Purpose: the author expounds the basic principles for corporations to prepare public non-financial reports, as well as a detailed description of the indicators that ensure the necessary completeness of such reports. Discussion: the author formulated the principles of drawing up non-financial reports on the basis of conducted researches. Also the author offered the option of full description of non-financial reports structure. The author considers the possible aspects of the environmental corporation’s activity as elements of this structure. Likewise the author provided the indicators to measure the performance of corporations on the environment in physical units for each aspect of activity. In addiction the author offer the code for each indicator and give a detailed description of the content meaning, which allows to understand the measured result of the Corporation’s activities impact on living and non-living nature within the relevant aspect. Results: the author proposed a variant of the non-financial report for the Corporation in the environmental category. A detailed description in this version of the possible aspects of environmental impact and indicators to measure this impact, allows readers to recommend the results of the study as a guide in the preparation of non-financial reports.