Presentation and Disclosure of Information on Ecological Liabiliites in the Reporting of Coal Companies: Analysis Procedure for Financial and Nonfinancial Indicators
Abstract
The article presents the results of the study of the issue of the increase in information disclosure and transparency of the environmental activity, essential to coal companies. The author offers the analysis procedure for presentation and disclosure of information on ecological liabilities in the reporting of companies by financial and nonfinancial indicators. The results of the analysis made it possible to evaluate the level of presentation and disclosure of information in the reporting of coal companies of the Kemerovo region, as well as to prove the advantages of information disclosure.
About the Author
N. V. Fribus
Novosibirsk State Technical University
Russian Federation
Russian Federation
Fribus Natalya V. - Senior Lecturer, Department of Audit, Accounting and Finance
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Review
For citations:
Fribus N.V. Presentation and Disclosure of Information on Ecological Liabiliites in the Reporting of Coal Companies: Analysis Procedure for Financial and Nonfinancial Indicators. Vestnik NSUEM. 2018;(2):222-236. (In Russ.)
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