GUIDELINES FOR ENTERPRISE REPORTING OF SUSTAINABLE DEVELOPMENT

Ekaterina Fedorovna Shamaeva, post-graduate student of the Sustainable Innovative Development Department (the International University of Nature, Society and Man “Dubna”, Russia, Dubna)
Anastasia Sergeevna Goncharova, student of the Sustainable Innovative Development Department (the International University of Nature, Society and Man “Dubna”, Russia, Dubna)

Abstract

The paper examines the theoretical and methodological issues of accountability for sustainable development in the enterprise on the basis of the international GRI system and the methodology of Scientific School of Sustainable Development to develop guidelines for sustainable development reporting. Work is conducted as part of the RFBR project № 12-06-00286-a.

KEYWORDS: enterprise, accounting for sustainable development, international GRI system, Scientific School of Sustainable Development.

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