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PUBLICATION OF REPORTING OF METALLURGICAL COMPANIES IN CONTEXT OF THE CONCEPT OF CORPORATE SUSTAINABLE DEVELOPMENT

Abstract

Modern economy is a system that affects the change in social welfare, which makes new demands to efficiency and effectiveness of large companies. Results of corporate sustainable development, in particular in environment-exploiting industries, must meet new requirements and be reflected in corporate reporting. The article analyses non-financial reporting of world's largest metallurgical companies. It was revealed that absence of a unified system of indicators in case if requirements of regulatory bodies are not necessary, causes incompleteness of information. Regularities in corporate reporting are revealed in the paper, the necessity of completing the system of indicators taking into account specifics of mining and metallurgical companies is proved; directions of perfection of formation of non-financial reporting of metallurgical companies are offered. Methods of system analysis of activity of metallurgical companies, comparative analysis of their effectiveness in the field of corporate sustainable development, as well as the published non-financial reporting, were applied. Jr. of Industrial Pollution Control 33(1)(2017) pp 926-930 www.icontrolpollution.com Research *Corresponding

T.A. CHVILEVA AND E.I. GOLOVINA

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