THE CONTROL OF ECOLOGY-ECONOMIC INDICATORS OF BUSINESS ENTITIES ACTIVITY
Article Sidebar
Main Article Content
Abstract
The research is devoted to the problem of control the environmental component of the company’s activities and considers effectiveness control on environmental issues, problems of selecting key indicators corresponding to the goals of sustainable development and presentation them in a single reporting form. In particular, have been considered various forms of control and special attention have been paid for the effectiveness control of the environmental component. In this regard have been proposed the conceptual framework for identifying ecology-economic indicators appropriate to the goals of sustainable development. Also the proposed criteria for assigning activities to certain risk category will contribute to the identification of risk in the process of environmental issues control. In order to increase transparency of disclosed information has been conducted study of current state of informational and analytical support for the control of ecology-economic indicators in Belarus. The developed appendix to the financial statements “Environmental Report” will help to establish the importance of environmental issues in the organization’s activities when monitoring environmental and economic indicators, improve the effectiveness of control measures in the field of nature protection and prevention of damage caused to the environment by previous activities.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Matukova, H. Eco-Controlling: Prospects for the Environmental Policy in Enterprise Management / H. Matukova, V. Khrapkina, N. Bahashova, D. Matukova-Yaryha, A. Levitskaia // In proceeding of IV International Scientific Congress «Society of Ambient Intelligence – 2021»: Kyiv, Ukraine. – 2021. – P. 1–7. DOI: https://doi.org/10.1051/shsconf/202110005011.
Щипанская, Е.В. Совершенствование внутреннего контроля в системе управления качеством организации на основе процессного и риск-ориентированного подходов : дис. ... канд. экон. наук : 08.00.05 / Е.В. Щипанская. – СПб., 2019. – 186 с.
Машкин, Е.И. Актуальность интеграции систем внутреннего контроля в системы управления предприятием / Е.И. Машкин, Т.В. Козлова // Экономика и политика. – 2013. – № 6. – С. 74–79.
Pankou P. The control of transactions with derivatives in the non-financial or-ganizations in the Republic of Belarus // L. Masko, P. Pankou // Proceedings of the conference New Challenges of Economic and Business Development 2019 (University of Latvia, Riga), 16-17 may 2019. – P. 544–555.
Мескон, М. Основы менеджмента / М. Мескон, М. Альберт, Ф. Хедоури ; общ. ред. Л.И. Евенко ; пер.: М.А. Майорова [и др.]. – М. : Дело, 1998. – 800 с.
Айдынов, Р.Э. Функции управления / Р.Э. Айдынов // Бизнес-образование в экономике знаний. – 2017. – № 1. – С. 4-10.
Ким, С.А. Теория управления : учеб. / С.А. Ким. – М. : Дашков и К°, 2019. – 240 с. URL: https://biblioclub.ru/index.php?page=book&id=57330.
Сорокин, С.Л. Эффективность внешнеэкономической деятельности: понятие, измерение и оценка : моногр. / С.Л. Соркин. – Гродно : ГрГУ, 2011. – 130 с. URl: https://elib.grsu.by/katalog/158705-338962.pdf.
Kostakiy, A.D. The system of balanced indicators as a tool for improving the efficiency of enterprises / A.D. Kostakiy // Bulletin of the Pridnestrovian University, Tiraspol. – 2018. – № 3 (60). – P. 183–189.
Malei, A. Business’s corporate social responsibility at the post-soviet area: features of assessing the effectiveness of an industry organization’s social sphere / A. Malei, K. Afanasyeva // Proceedings of the International Scientific Conference SOCIETY. INTEGRATION. EDUCATION, Rezekne Academy of Technologies, Latvia. – 2021. – P. 367–388. DOI: https://doi.org/10.17770/sie2021vol6.6358.
Cameron, K. Organizational Effectiveness / K. Cameron // Wiley Encyclopedia of Management. – P. 1–4. DOI: https://doi.org/10.1002/9781118785317.weom110202.
Масько, Л.В. Бухгалтерский учет и аудит экологических активов и обязательств / Л.В. Масько. – Новополоцк : ПГУ, 2015. – 224 с.
Pucheta-Martínez, M.C. Environmental reporting policy and corporate structures: An international analysis / M.C. Pucheta-Martínez, G. Gallego-Álvarez // Corp. Soc. Resp. Env. Management. – 2021. – № 134. – P. 1–11. URL: https://doi.org/10.1002/csr.1494.
Kolk, A. Social and Environmental Accounting / A. Kolk, P. Perego // Wiley Encyclopedia of Management – P. 1–6. DOI: https://doi.org/10.1002/9781118785317.weom010061.