Babicheva Nadezhda Evaldovna, Doctor of Economics, Associate Professor, Professor of the Department of International Economics and Foreign Economic Affairs, Voronezh State University
Lyubushin Nikolai Petrovich, Doctor of Economics, Professor of the Department of Economic Analysis and Audit, Voronezh State University
Uryvskaya Svetlana Alekseevna, post-graduate student of the Department of Economic Analysis and Audit, Voronezh State University
Chernova Maria Viktorovna, post-graduate student of the Department of Economic Analysis and Audit of Voronezh State University
The concept of sustainable development began to form in the second half of the 20th century. However, the issue of creating a comprehensive indicator for assessing the sustainable development of organizations remains controversial, indicators that characterize sustainable development are needed, as well as methods for calculating them. Sustainable development is seen as a process and as a state. The main characteristic, according to the methodological approach used, is the specific gravity of the intensive factors in the revenue for the type of resources in question. This characteristic is an invariant of sustainable development. It is necessary to focus on the development of analytical procedures that assess all types of capital of integrated reporting, the interrelations between them, the value of business and the sustainable development of organizations in general. The article was prepared with the financial support of the Russian Foundation for Basic Research: Grant No. 16-06-00390.
KEYWORDS: sustainable development, resources, intensive factors, analysis, invariant, integrated reporting.
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