Work

Environmental Obligations: New Requirements for the Presentation of Information in Corporate Reporting

Year: 2024

Type: article

Abstract: The article characterizes and proposes a classification of environmental obligations using the example of companies in the mining and metallurgical sector. The article considers legislative changes in the field of decommissioning, their impact on the activities of mining and metallurgical companies and the interests of their stakeholders, and also identifies the problem of financing for decommissioning and environmental restoration, analyzes the main groups of sources of funding and justifies approaches to disclosure of information about them in the corporate reporting.

Source: Auditor

DOI: 10.12737/1998-0701-2024-10-7-32-39

Authors: Svyetlana Grishkina, A. Trushina

Institution: Financial University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Responsible consumption and production

Open Access status: bronze

OpenAlex ID: W4402256327

FWCI: 3.057

Cites: 2

Cited by: 3

Related to: 10