Formation of the accounting and information model of ESG-activities of industrial enterprises disclosed in non-financial reporting
産業企業の非財務報告におけるESG活動の会計情報モデルの形成 (AI 翻訳)
Э.А. ХАЛИКОВА
🤖 gxceed AI 要約
日本語
本研究は、ロシアの大規模産業企業におけるESG活動の会計情報モデルの形成方法を提案する。非財務報告における開示項目の統一リストと指標体系を開発し、ガスプロムを事例として著者独自のESG報告フォーマットを提示する。このモデルは、ESG報告の外部検証や国際基準との統合の基礎となることを目指している。
English
This study proposes methodological approaches for forming an accounting and information model of ESG activities for large industrial enterprises in Russia. It develops a unified list of disclosure topics and a hierarchy of indicators, illustrated with a case study of Gazprom PJSC. The model aims to serve as a basis for external verification, integration with international standards, and creation of a unified ESG information environment.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJや有報でのESG情報開示が進む中、ロシア企業のESG報告モデルを参照することで、異なる制度環境下での開示アプローチを比較できる。また、ガスプロムのような大企業の事例は、日本のエネルギー企業の開示改善に示唆を与える可能性がある。
In the global GX context
This paper contributes to global ESG disclosure literature by presenting a systematic accounting model from a Russian perspective, which is less frequently covered. It offers a template for integrating ESG reporting into financial management, relevant for emerging economies seeking to align with international frameworks like ISSB.
👥 読者別の含意
🔬研究者:Researchers studying ESG reporting frameworks in emerging economies may find the proposed indicator hierarchy and coding system useful.
🏢実務担当者:Corporate sustainability teams can reference the unified disclosure list for structuring their own non-financial reports.
🏛政策担当者:Policymakers interested in standardizing ESG reporting can examine the model's potential for regulatory adoption.
📄 Abstract（原文）
In recent years, one of the directions of the long-term strategy for the development of large industrial enterprises in Russia has been the concept of sustainable development, for the assessment of implementation where the formation of a corporate information environment, presented in the format of annual reports or non-financial reporting is a prerequisite. Currently there are no uniform requirements for the submission of annual reports and there is no complete list of mandatory topics which information should be provided in the reports. The article presents the study findings in the development of methodological approaches to the formation of the accounting and information model of ESG activities of industrial enterprises in accordance with the requirements of international and national accounting and reporting standards. Based on a retrospective analysis of the Russian practice of the information disclosure level on the implementation of the concept of sustainable development in industrial enterprises, a systematic and unified list of topics for which information should be disclosed in financial reporting is proposed, as well as an indicator hierarchy system and their coding used in the accounting and information model of ESG activities of industrial enterprises. Using the example of Gazprom PJSC, the author's ESG reporting format is presented, which is offered for use by Russian enterprises. The proposed universal accounting and information model of ESG activities of enterprises, reflected in non-financial reporting, should serve as a basis for further development of the formation system and external verification of ESG reporting, expansion of its functionality and integration with international standards of formation, as well as for final ESG assessment and creation of a unified information environment of the ESG landscape of the financial management system of enterprises.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.46554/1993-0453-2026-3-257-101-112first seen 2026-05-05 21:33:10
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