Abstract
Strengthening international environmental and climate policies dictates a reorientation of companies towards corporate sustainability management. The article discusses the issues of assessing the environmental performance of companies in the context of corporate sustainability. The main methods of assessing the environmental aspect of corporate sustainability have been analyzed. The classification of the main methods for assessing the corporate sustainability has been presented. The application of methods for assessing the dynamics of environmental indicators of corporate sustainability of companies, including mining companies, has been substantiated. Mining companies have been proven to cause significant damage to the surrounding ecosystems. The use of indicators of economic impact and environmental and economic assessment has been substantiated.
Highlights
IntroductionThe development of Russian business as a whole corresponds to the global trend of business transformation in the interests of sustainable development and the formation of models of corporate sustainability [1]
The development of Russian business as a whole corresponds to the global trend of business transformation in the interests of sustainable development and the formation of models of corporate sustainability [1].Global trends in the development of international communities show that the management of companies is aimed at increasing the corporate sustainability
The main conclusions of the study include: 1. To date, there is no unified approach to assessing the environmental aspect of the corporate sustainability of the companies in any type of economic activity, including the mineral resources sector
Summary
The development of Russian business as a whole corresponds to the global trend of business transformation in the interests of sustainable development and the formation of models of corporate sustainability [1]. The corporate sustainability is inextricably linked to both sustainable development and corporate social responsibility In this regard, when managing the corporate sustainability, such spheres of the company's functioning as ecology, economy and society are singled out and evaluated [2,3]. There is still no single approach to the definition of "corporate sustainability" This fact predetermines the fact that there are no uniform criteria that reflect the development of the company in the field of ecology, economy and society. The environmental assessment of corporate sustainability has several objectives: 1) assessment of the dynamics of environmental indicators to identify the effectiveness of the adopted management decisions; 2) benchmarking to compare the companies with similar business models to identify the best technologies and their possible use. The research objectives are: − review of existing assessment methods, − systematization and analysis of the methods, − analysis of the applicability of valuation methods for mining companies
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