INTEGRATION OF SUSTAINABLE DEVELOPMENT GOALS INTO COMMERCIAL ORGANIZATIONS TO REFLECT THEM IN MANAGEMENT REPORTING

Authors

  • Elena Mikhailovna Evstafieva Federal state budgetary educational institution of higher education « Rostov State Economic University (RINH)» (Rostov-on-Don, Rostov region, Russian Federation) Автор
  • Kirill Valerievich Guryev Federal state budgetary educational institution of higher education « Rostov State Economic University (RINH)» (Rostov-on-Don, Rostov region, Russian Federation) Автор

Keywords:

цели, устойчивое развитие, управленческая отчётность, коммерческие организации

Abstract

This article examines the sustainable development goals identified by the UN Global Compact and the sustainable development goals of companies that have received the Global Compact LEAD status, analyzes commercial organizations that report in accordance with the sustainable development goals for the period 2021-2023, and provides the integration of sustainable development goals in commercial organizations for the purpose of reflecting them in management reporting. The purpose of the article is to study the integration of sustainable development goals in commercial organizations for the purpose of reflecting them in management reporting. The information base for the study was data from annual, integrated, or sustainable development reports on the Russian Union of Industrialists and Entrepreneurs website, as well as the regulatory framework governing the display of company development results in management reports.
Received: 17 October 2024 · Revised: 14 November 2024 · Accepted: 28 November 2024

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References

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Published

2024-02-15

Issue

Vol. 2 No. 2 (2024)

Section

Статьи

How to Cite

Evstafieva E.M., Guryev K.V. INTEGRATION OF SUSTAINABLE DEVELOPMENT GOALS INTO COMMERCIAL ORGANIZATIONS TO REFLECT THEM IN MANAGEMENT REPORTING // Public Administration & Law. 2024. Vol. 2, no. 2. P. 162–172.