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2.4.2 Analysis of the reporting in area Ur

Now the Russian companies start to realise necessity of conformity the international standard of business dealing for maintenance of long-term competitive advantages, attraction of investments and increase of efficiency of activity.
In many respects these items are defined by factors Ur the companies: a corporate governance, productivity of resources, quality management system, in the methods of communications with interested parties, management of risks and so on. All over the world first of all corporate giants attend to these questions: according to research of company KPMG [96], among the companies with a turn-over more than 50 billion dollars a year a share manufacturing reports in area Ur from two times above, than at the small companies (Drawing 44).

Drawing 44. Share of the companies with the corresponding turn-over, granting the reporting in area Ur (a source: analysis KMPG)

Nevertheless, with allowance for processes of globalisation and competitiveness toughening to consider importance of realisation of the concept Ur is necessary also to other companies. Dynamics of the reporting in the field of social responsibility by data corporateregister.com, showing increase in a share of reports of the small companies in the general pool can be an illustration of this thesis.

Drawing 45. Total of reports in the field of social responsibility in a cut of the sizes of the company

(a gain in the euros given for November 2011) (a source: [174])

the Russian companies give now not enough attention of the publication of the results in area Ur and corporate responsibility: On the beginning of 2013 122 companies have been introduced to the National Register nefinansovyh and 392 reports which are manufactured by the Russian companies during the period, since 2000 g [171] are registered. In a year on the average

are published an order 50 nefinansovyh while in the world this number makes more than 3 000. In 2011 the information on the activity in area Ur 40 % from 200 largest Russian companies [24]

In Russia have opened the greatest significance of the publication of the results in the field of corporate responsibility (ecological, social reports and reports in area Ur) traditionally is given by oil and gas branch and electric power industry (Drawing 46). It as a whole coincides with world tendencies and speaks in many respects level nefinansovyh for such companies (in particular, the important factor is state regulation of their activity).

Distribution nefinansovoj among the companies in electric power industry sphere is connected not so much with nefinansovymi the separate companies (though too it is impossible to lose sight of this factor), but also with reorganisation of the Russian Open Society "United Power Systems" of Russia, standards and which experts have passed to bolshej parts of again formed companies.

the financial organisations the last years too began to give special attention to publications of the social reporting and the reporting in area Ur though publications in this branches are astable: only three banks manufacturing nefinansovye with

2005-2006, regularly grant the information on the activity (FK "Uralsib", Open Society "Alpha bank" and KB Joint-Stock Company «FIA - BANK»).

In metallurgical sector four large companies stably report throughout 5-7 years («Norilsk nickel», «the Pole Gold», MMK and NLMK).

Drawing 46. Summary data about quantity of the registered corporate reports on the beginning of corresponding year in breakdown on a branch accessory of the companies (a source: the analysis of the author according to RSPP)

the Reporting in oil and gas branch is stablest: any of the companies, started to manufacture nefinansovye, has not terminated to report till now. The quantity of the reporting companies grows, from the large companies, whose shares address on equity market, does not manufacture nefinansovyj only "Surgutneftegaz".

Detailed consideration of the reporting of oil and gas branch allows to note increase in a share of reports on Ur in the general number nefinansovyh, published annually (Drawing 47). Thus the social reporting ceases to be published in 2007 (in practice, the social report and the report in area Ur differ slightly, however, according to experts of the market, in corporate reports on Ur besides results the company strategy in the field of increase of level Ur of business should be accurately stated). The ecological reporting saves the importance for oil and gas branch as the strongest influence on company the companies taken in the oil and gas industry, render in sphere of preservation of the environment.

16

14

12

1 0 8 8

8 7 7

6 5

4

2 1 1

0

14

13

9 10

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

the Report on a sustainable development the Social report

the Economic report

Drawing 47. Quantity nefinansovyh the enterprises of oil and gas branch published in corresponding year, in breakdown in a reporting direction ((a source: the analysis of the author according to RSPP)

the Designated tendency is characteristic for the companies of all branches: The social report («the report on charity» with which formation nefinansovoj in Russia began) fades into the background, giving way to the report «on a triune result», allowing to show interrelations between strategy of development of business and sharing of the company in the decision of questions, actual for broad audience stejkholderov.

the last year in Russia there was a new kind of reports: the integrated report - the combined annual report and nefinansovyj, prepared with allowance for the international recommendations about the reporting in area Ur. The companies which are a part of the state corporation on an atomic energy "Rosatom" are most actively involved in activity under the publication of the integrated reports.

the World standard in the field of the reporting on Ur considers standard GRI (Global Reporting Initiative), developed in 1997. For today it represents one of the most widespread systems of the reporting in area Ur (dynamics

shares of the corporate reports considering principles registered in the standard, it is presented in drawing (Drawing 48)). According to the standard, the reporting is made by a principle of "a triune result»: an economic component of activity, ecology of production and company social policy. In Russia standard GRI is supplemented with methodology of drawing up of the report, offered by the Russian union of industrialists and businessmen in 2005 (the detailed information on criteria Ur of the business, applied in data

standards, it is stated in chapter 1.3).

GRI (G2/G3)

Other standards

Drawing 48. The share of the reports written with allowance for of standard GRI (by data corporateregister.com for November

2011)

the reporting Analysis in area Ur conducted by company KPMG [24], confirms, that by preparation of reports in area Ur the Russian companies use Management GRI (83 % of reports are made with use of this methodology, 3 % - on the basis of own corporate methodology, in other cases the methodology does not reveal, Drawing 49) more often. In world practice own techniques of drawing up of the reporting are used in 15

20 % of the companies [24].

Drawing 49. Use of standards of the reporting in area Ur the Russian companies (a source:

analysis KPMG)

the Majority of the Russian companies preparing nefinansovuju, do not open the information on availability of a control system Ur with accurately formulated strategy, the purposes and certain key indicators of efficiency, and also the information on an estimation of economic benefit of activity in area Ur. Research KPMG has shown, that only 11 % from 40 % of regularly reporting companies have opened the information on introduction of those or other elements of a control system Ur. Thus any company does not open data on economic benefit of introduction of principles Ur.

an involvement of the top management into managerial process by activity into areas Ur also the lowest - it agree to data nefinansovyh, only 2 % of the reporting companies as councillors of directors include consideration of separate questions into areas Ur, 5 % of the companies involve in the given process of separate councillors of directors (Drawing 50).

Drawing 50. Availability of elements of a control system Ur in Russian (a source: analysis KPMG)

about the results is much more rare.

According to results of research KPMG, the involvement of the company into reporting preparation about Ur depends also on a pattern of ownership: among the companies belonging to strategic investors, and also the companies which are a part of holdings, a share publishing reports the highest (Drawing 51). The companies with a state participation, and also the private companies report

Drawing 51. Reporting preparation in area Ur the companies with different structure of the property

(a source: Analysis KPMG)

summing up, it is possible to draw following conclusions:

- Now in Russia and Ur of business mainly large companies having resources on management of not profile activity, however the Russian companies in many respects attend to questions of social responsibility repeat that way that predecessors have done western

, hence, the next years it is possible to expect increase of interest to the given problem.

- the Russian companies should develop a control system Ur, including working out of strategy and concrete indicators of efficiency, introduction of the processes allowing regularly to collect objective and complete information, to analyze productivity of actions.

- For formation of the system approach to Ur of the companies infrastructure creation at the national level, including system of management the comparable reporting in area Ur, drawing up of ratings Ur is necessary for the company, training of experts, an information exchange.

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A source: PERTSEVA Elena Jurevna. REALIZATION OF THE CONCEPT OF THE SUSTAINABLE DEVELOPMENT OF THE COMPANY ON THE BASIS OF DESIGN-PORTFELNOJ METHODOLOGY. 2013

More on topic 2.4.2 Analysis of the reporting in area Ur:

  1. the Choice of forms of the administrative reporting for the analysis and an estimation of activity of divisions.
  2. Definition of forms of the reporting for the analysis of products and bank customers.
  3. 1.4. Use of the is functional-cost analysis by preparation of the administrative reporting
  4. the analysis of stability agricultural proyoizvodstva the Voronezh area
  5. 3.2. The analysis of prospects of creation of industrial parks in territory of Lipetsk area
  6. 2.1. The analysis of communicative space of region (on an example of the Nizhniy Novgorod area)
  7. the analysis of influence of varied parametres on the area of a cut and a pin surface roughness
  8. 3.6. The analysis of a specific saturation invazionnymi rastenijamimunitsipalnyh areas and city districts of the Voronezh area
  9. 4.1. The analysis of development of industrial investments in the Kaliningrad area at the present stage
  10. the Condition of researches and the analysis of technical and algorithmic solutions in investigated area
  11. the Analysis of practice of anti-recessionary management of regional banks of the Orenburg area
  12. 3.1. The analysis of efficiency of design management sotsialnoyoekonomicheskim region development (on an example of Kursk area)
  13. Chapter 2. The rights to the ground area and the buildings located on it, constructions. The comparative analysis by the Russian and German right
  14. 2.4 I Structure of the reporting