Research Article
Year 2018,
Volume: 4 Issue: 11, 239 - 249, 31.08.2018
Abstract
References
- Alenicheva L.V., Feoktistova E.N., Dolgikh E.I., Kopylova G.A., Ozeryanskaya M.N., Khonyakova N.V. (2017) Analytical review of corporate non-financial reports: 2015-2016 release., 136 with. http: //media.rspp.ru/document/1/7/4/743222fc4c6650093518c635d0e8ecdd.pdf Anticorruption Charter of Russian Business (2013) http://base.garant.ru/70499600/c9c989f1e999992b41b30686f0032f7d/ Bases of the state policy in the field of ecological development of the Russian Federation for the period up to 2030, approved President of the Russian Federation on April 30, 2012 (2012) http://www.council.gov.ru/media/files/oaOhEAoWsCmqNHFAXI0HThjoBsAwctAJ.pdf Code of Corporate Governance, approved by the Board of Directors of the Central Bank of the Russian Federation on March 21, 2014 (2014) http://emirs.miet.ru/oroks-miet/upload/ftp/pub/2015/4/551ce41932aaa/KKU_TSB_RF.pdf Complex of indices of corporate social responsibility and reporting (2015) http://media.rspp.ru/document/1/8/7/877d17fdb3ddfa872d510e30b47d22f1.pdf Development of socially responsible practice: analytical review of corporate non-financial reports, 2006-2007. Analytical review / A. Alenicheva, E. Feoktistova, F. Prokopov, T. Grinberg, O. Men'kina. Under the general editorship of A. Shokhin - RSPP, Moscow, 2008 - 128 p. (2018) http://rspp.ru/12/7861.pdf Final transparency rating for 2015 (2015) http://transparency2015.downstream.ru/#/en/1410 GOST R ISO 26000-2012 "Guidelines for social responsibility", approved by and put into effect by order of the Federal Agency on technical regulation and metrology from November 29, 2012 № 1611 (2012) http://gostexpert.ru/data/files/26000-2012/66792.pdf Guidelines for reporting on sustainable development of the Global Reporting Initiative (GRI) (2013) http://media.rspp.ru/document/1/e/6/e6aef2d23c03d8181b6230003f977361.pdf International Standard ISO 26000: 2010 "Guidelines for the social responsibility "(2010) http://catalogue.normdocs.ru/?type=searchResult&devs=com.normdocs.dict.developer.record.iso&actual=true&yclid=1874676061503765287 List of backbone organizations (approved by the Government Commission for Economic Development and Integration No. 1 of February 5, 2015) (http://www.garant.ru/products/ipo/prime/doc/70764844/#ixzz5D22Fj4QZ) National Register and Library of Corporate Non-Financial Reports (RSPP) (2018) http: //рспп.рф/simplepage/157 Non-financial reports of companies operating in Russia: the practice of developing social reporting. Analytical review / Under the general ed. A.N. Shokhin - RSPP, M., 2006 - 108 p. (2006) http://rspp.ru/12/4005.pdf Official site of JSC "HC" METALLOINVEST "(2018) http://www.metalloinvest.com/ Official site of PJSC "NLMK" (2018) https://nlmk.com/en/ Official site of PJSC Severstal (2018) http://www.severstal.com/ Official website of OMK (2018) https://omk.ru/ Resolution "Transformation of Our World: An Agenda for sustainable development for the period until 2030 ", adopted by the General by the United Nations Assembly on 25 September 2015 (2015) http://unctad.org/meetings/en/SessionalDocuments/ares70d1_en.pdf Social report of JSC "MMK" (2005) http://rspp.ru/12/3970.pdf The official website of PJSC "MMK" (2018) http://mmk.ru/ The concept of development of public non-financial reporting. Approved by the Decree of the Government of the Russian Federation of May 5, 2017 No. 876-r (2017) http://www.consultant.ru/law/hotdocs/49565.html/ The concept of long-term socio-economic development Russian Federation for the period until 2020, approved by the by the order of the Government of the Russian Federation of November 17, 2008. No. 1662r;(2008) http://www.consultant.ru/document/cons_doc_LAW_82134/28c7f9e359e8af09d7244d8033c66928fa27e527/ The final document of the United Nations Conference on Of Nations on Sustainable Development "The Future We Want" (2012) http://www.iblfrussia.org/a-conf.216-l-1_russian.pdf.pdf The final rating of the quality of reporting of the largest Russian companies (2013) http://transparency2013.downstream.ru/#/en/1268 The final rating of transparency of activities in 2016 (2016) http://transparency2016.da-strateg.ru/page/main The most dangerous production in the world (2012) http://maxpark.com/community/3588/content/1297423 SEVERSTAL. Social and cultural projects: historical and cultural heritage, modern culture, children and the future, sports (2018) http://rspp.ru/12/3980.pdf The Social Charter of Russian Business (2007) http://rspp.ru/12/6273.pdf The Social Charter of Russian Business (2008) http://www.roscomsys.ru/upload/docs/socialnaja_khartija__rossijjskogo_biznesa.pdf The strategy for the development of the Russian steel industry for 2014-2020 and for the future until 2030 - approved by the order of the Ministry of Industry and Trade of Russia on May 5, 2014 No. 839 (2014) http://strategy2030.midural.ru/sites/default/files/files/strategiya_razvitiya_chernoy_i_cvetnoy_metallurgii_rossii_na_2014 _-_ 2020_gody.pdf The United Nations Global Compact Nations (2006) http://www.undp.ru/global-compact.pdf Waddock, SA (2003). Stakeholder performance implications of corporate responsibility. International Journal of Business Performance Management, 5 (2/3), pp 114-124.
THE REVIEW OF THE EVOLUTION OF INFORMATION IN THE PUBLIC NON-FINANCIAL REPORTS OF RUSSIAN METALLURGICAL COMPANIES
Abstract
The evolution of information maintenance of
the business practice constructed on the principles of social responsibility
and sustainable development of 5 large Russian companies of ferrous metallurgy
became the subject of this
publication. Due to the growing attention and concern of the civil society to
the issues of "green economy" and climate change, occupational safety
and production, risk management, energy efficiency, implementation of
anti-corruption practices, contribution to the development of the territories
of the presence - an a specific plateau of the analysis of public non-financial
reporting (hereinafter - PNR) of the companies: PJSC Magnitogorsk Iron and
Steel Works (hereinafter - referred to as JSC MMK), PJSC Novolipetsk Steel
(hereinafter - PJSC NLMK), PJSC Severstal, JSC Holding The new company
"METALLOINVEST" (JSC "HK METALLOINVEST"), United
Metallurgical Company JSC (JSC "OMK").
The purpose of the research was to identify
the features and patterns of development and implementation of socially
responsible business, clarify and systematize the main problem areas in the
practice of providing information to stakeholders of Russian metallurgical
companies.
Results and
practical importance: The obtained results allow drawing conclusions about significant
aspects of corporate responsibility from the point of view of Russian
companies, about the contribution of business to solving socially significant
problems, and the trends in the development of social reporting among Russian
flagships of ferrous metallurgy. At the same time, the results of the research
are interesting in terms of forming modern ideas about responsible corporate
practice and business ethics of Russian business.
References
- Alenicheva L.V., Feoktistova E.N., Dolgikh E.I., Kopylova G.A., Ozeryanskaya M.N., Khonyakova N.V. (2017) Analytical review of corporate non-financial reports: 2015-2016 release., 136 with. http: //media.rspp.ru/document/1/7/4/743222fc4c6650093518c635d0e8ecdd.pdf Anticorruption Charter of Russian Business (2013) http://base.garant.ru/70499600/c9c989f1e999992b41b30686f0032f7d/ Bases of the state policy in the field of ecological development of the Russian Federation for the period up to 2030, approved President of the Russian Federation on April 30, 2012 (2012) http://www.council.gov.ru/media/files/oaOhEAoWsCmqNHFAXI0HThjoBsAwctAJ.pdf Code of Corporate Governance, approved by the Board of Directors of the Central Bank of the Russian Federation on March 21, 2014 (2014) http://emirs.miet.ru/oroks-miet/upload/ftp/pub/2015/4/551ce41932aaa/KKU_TSB_RF.pdf Complex of indices of corporate social responsibility and reporting (2015) http://media.rspp.ru/document/1/8/7/877d17fdb3ddfa872d510e30b47d22f1.pdf Development of socially responsible practice: analytical review of corporate non-financial reports, 2006-2007. Analytical review / A. Alenicheva, E. Feoktistova, F. Prokopov, T. Grinberg, O. Men'kina. Under the general editorship of A. Shokhin - RSPP, Moscow, 2008 - 128 p. (2018) http://rspp.ru/12/7861.pdf Final transparency rating for 2015 (2015) http://transparency2015.downstream.ru/#/en/1410 GOST R ISO 26000-2012 "Guidelines for social responsibility", approved by and put into effect by order of the Federal Agency on technical regulation and metrology from November 29, 2012 № 1611 (2012) http://gostexpert.ru/data/files/26000-2012/66792.pdf Guidelines for reporting on sustainable development of the Global Reporting Initiative (GRI) (2013) http://media.rspp.ru/document/1/e/6/e6aef2d23c03d8181b6230003f977361.pdf International Standard ISO 26000: 2010 "Guidelines for the social responsibility "(2010) http://catalogue.normdocs.ru/?type=searchResult&devs=com.normdocs.dict.developer.record.iso&actual=true&yclid=1874676061503765287 List of backbone organizations (approved by the Government Commission for Economic Development and Integration No. 1 of February 5, 2015) (http://www.garant.ru/products/ipo/prime/doc/70764844/#ixzz5D22Fj4QZ) National Register and Library of Corporate Non-Financial Reports (RSPP) (2018) http: //рспп.рф/simplepage/157 Non-financial reports of companies operating in Russia: the practice of developing social reporting. Analytical review / Under the general ed. A.N. Shokhin - RSPP, M., 2006 - 108 p. (2006) http://rspp.ru/12/4005.pdf Official site of JSC "HC" METALLOINVEST "(2018) http://www.metalloinvest.com/ Official site of PJSC "NLMK" (2018) https://nlmk.com/en/ Official site of PJSC Severstal (2018) http://www.severstal.com/ Official website of OMK (2018) https://omk.ru/ Resolution "Transformation of Our World: An Agenda for sustainable development for the period until 2030 ", adopted by the General by the United Nations Assembly on 25 September 2015 (2015) http://unctad.org/meetings/en/SessionalDocuments/ares70d1_en.pdf Social report of JSC "MMK" (2005) http://rspp.ru/12/3970.pdf The official website of PJSC "MMK" (2018) http://mmk.ru/ The concept of development of public non-financial reporting. Approved by the Decree of the Government of the Russian Federation of May 5, 2017 No. 876-r (2017) http://www.consultant.ru/law/hotdocs/49565.html/ The concept of long-term socio-economic development Russian Federation for the period until 2020, approved by the by the order of the Government of the Russian Federation of November 17, 2008. No. 1662r;(2008) http://www.consultant.ru/document/cons_doc_LAW_82134/28c7f9e359e8af09d7244d8033c66928fa27e527/ The final document of the United Nations Conference on Of Nations on Sustainable Development "The Future We Want" (2012) http://www.iblfrussia.org/a-conf.216-l-1_russian.pdf.pdf The final rating of the quality of reporting of the largest Russian companies (2013) http://transparency2013.downstream.ru/#/en/1268 The final rating of transparency of activities in 2016 (2016) http://transparency2016.da-strateg.ru/page/main The most dangerous production in the world (2012) http://maxpark.com/community/3588/content/1297423 SEVERSTAL. Social and cultural projects: historical and cultural heritage, modern culture, children and the future, sports (2018) http://rspp.ru/12/3980.pdf The Social Charter of Russian Business (2007) http://rspp.ru/12/6273.pdf The Social Charter of Russian Business (2008) http://www.roscomsys.ru/upload/docs/socialnaja_khartija__rossijjskogo_biznesa.pdf The strategy for the development of the Russian steel industry for 2014-2020 and for the future until 2030 - approved by the order of the Ministry of Industry and Trade of Russia on May 5, 2014 No. 839 (2014) http://strategy2030.midural.ru/sites/default/files/files/strategiya_razvitiya_chernoy_i_cvetnoy_metallurgii_rossii_na_2014 _-_ 2020_gody.pdf The United Nations Global Compact Nations (2006) http://www.undp.ru/global-compact.pdf Waddock, SA (2003). Stakeholder performance implications of corporate responsibility. International Journal of Business Performance Management, 5 (2/3), pp 114-124.
There are 1 citations in total.
Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | August 31, 2018 |
| Submission Date | June 4, 2018 |
| Published in Issue | Year 2018Volume: 4 Issue: 11 |
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