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ArticleName Ecological indicators in the system of non-financial reporting at industrial enterprises
DOI 10.17580/cisisr.2017.01.01
ArticleAuthor V. M. Kolokoltsev, K. N. Vdovin, T. V. Mayorova, O. S. Ponomareva

Nosov Magnitogorsk State Technical University, Magnitogorsk, Russia:

V. M. Kolokoltsev, Dr. Eng., Prof., Rector,

K. N. Vdovin, Dr. Eng., Prof., Head of the Chair of Metallurgy and Casting Processes,

T. V. Mayorova, Senior Lecturer, the Chair of Management,

O. S. Ponomareva, Cand. Ped., Ass. Prof., the Chair of Management,


Efficient economics of the modern society is impossible without keeping the balance between technological development, ecological safety and social prosperity, and it needs to be estimated and analyzed in the area of production and energy supply. The conventional economical criteria for estimation are insufficient for this purpose, thereby the complex system for estimation of economical, ecological and power engineering efficiency of works’ activity is required. This problem is actual for energy-intensive industries of modern Russia that are trying to enter the way of low-carbon development. Analysis of reporting content, reflecting the results of ecological activity of industrial enterprises, allows to establish that classification of ecological indicators corresponds in general to methodical approach for forming of non-financial reporting. This reporting has been developed in the framework of the Global reporting initiative (GRI) and recommendations of the Russian Union of Industrialists and Entrepreneurs (RSPP), but it does not reveal information about greenhouse gases emissions and does not demonstrate effective activity in the direction of development of low-carbon economics. To solve this problem, the authors study the existing estimation system for ecological efficiency of Russian enterprises and suggest additional criteria and efficiency estimation indicators for ecological management system from the point of view of lowering of carbon intensity and rising of production energy efficiency. Introduction of additional indicators in corporate non-financial reporting, while these indicators reflect operating results of activity of the enterprise in the area of low-carbon development, orientates the aimed parameters of ecological management on varying the structure of energy consumption, lowering of greenhouse gases emission and realization of ecologically important measures directed on the development of low-carbon economics.

keywords Sustainable development, concept of low-carbon development, ecological management, ecological and power engineering indicators, power intensity, greenhouse gases, non-financial reporting

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Full content Ecological indicators in the system of non-financial reporting at industrial enterprises