Open AccessFORMATION OF INFORMATION ON ENVIRONMENTAL IMPACT OF THE ORGANIZATION FOR REFLECTION IN SOCIAL REPORTS WITH APPLICATION OF IT TECHNOLOGIES
Author(s) -
Гузалия Клычова,
Guzaliya Klychova,
Алсу Закирова,
Алсу Закирова,
Альфия Юсупова,
Al'fiya Yusupova,
Эльвира Камилова,
Эльвира Камилова
Publication year - 2018
Publication title -
vestnik kazanskogo gosudarstvennogo agrarnogo universiteta
Language(s) - English
Resource type - Journals
ISSN - 2073-0462
DOI - 10.12737/article_5bcf579f8e6691.49081415
Subject(s) - sustainable development , accounting , business , environmental accounting , accountability , field (mathematics) , work (physics) , reflection (computer programming) , social accounting , process management , environmental reporting , knowledge management , environmental resource management , accounting information system , political science , computer science , engineering , economics , mechanical engineering , mathematics , pure mathematics , law , programming language
The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the development of reporting on sustainable development in terms of environmental impact on the environment and society in accordance with international standards developed under the Global Reporting Initiative. Objectives of the study: to study the content of non-financial reporting compiled in accordance with the standards of the Global reporting initiative (GRI) and propose new methodological approaches to the development of accountability in the field of sustainable development. The work provides recommendations on the organization of accounting for the environmental impact of the organization with the use of information technology: proposed the use of additional accounts for accounting and developed forms of reports containing information of a social nature.