ЗВІТНІСТЬ СТАЛОГО РОЗВИТКУ ЯК ЗАСІБ ВІДОБРАЖЕННЯ СТАНУ ЕКОНОМІКО-ЕКОЛОГІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

Abstract

The research is devoted to the characteristics of reporting of sustainable development as the part of the information space management of economic and ecological security industry. It is proved that the most effective mechanism for regulating of sustainable development reporting is the protocols on Global Reporting Initiative (GRI) which define a set of indicators of the social, environmental and economic component of economic activities of industrial enterprises. The use of the entire set of protocols on Global Reporting Initiative requires the modification of individual components of the organization and methods of accounting and serves as the primary means of reporting information to ensure sustainable development. The protocols that characterize the economic and environmental security industry are the environmental impact reports (raw materials, emissions, discharges and waste, suppliers, regulatory compliance) and social impact of certain protocols (Occupational Health and safety, training and education). The authors develop the mechanism of the fragment formation of sustainable development reporting on the example of management objects of ecological and economic security in the industry; the mechanism provides the formation of indicators in terms of protocols (the information parameters are defined; this information should be reflected in the statements in accordance with the GRI protocols of individual transactions in the context of waste management and economic and environmental consequences of emergencies) and information services (the sources of information are defined, namely the data analytical accounting or internal reporting, the data on priority items of accounting based on the data analytical accounts are revealed). Using the proposed mechanism of formation fragment reporting sustainable development at industrial enterprises will form an effective information and communication link between a company and its stakeholders and accordingly define strategic directions of the company in the context of sustainable development and the appropriate level of economic and environmental security.