Journal of Applied Economic Research
ISSN 2712-7435
Tools of Ecological Management Efficiency Assessment in Low-Carbon Economy
Belik I.S., Maiorova T.V.
Abstract
Abstract. The purpose of the article is to investigate the the need to expand the corporate responsibility of Russian enterprises in the environmental sphere towards more informative non-financial reporting in the field of energy efficiency, management of greenhouse gas emissions, assess the effectiveness of environmental management, to stimulate the transition to a low carbon economy. The authors note that at present the system of key indicators of environmental management and non- financial reporting by most Russian companies there are no indicators that correspond to this type of development and reflect the results of operations in accordance with the fulfillment of the objectives of the low-carbon economy. In the article, the authors formulated additional strategic tasks of environmental management, the solution of which requires changes in the environmental policy, in the system of non-financial reporting and evaluating the effectiveness of in the system of environmental management. The authors analyzed the basic principles of assessing the effectiveness of environmental management system and proposed to complement the principle of integration, on the basis of which additional criteria and indicators characterizing the structure of energy consumption and control emissions of greenhouse gases were introduced. The result of the study is the development of a methodological approach to assessing the effectiveness of environmental management based on the principle integration, of ecological and energy criteria, additional environmental and energy indicators for the disclosure of the company's contribution to the implementation of the strategy of the low-carbon economy development. In order to assess conformity of the objectives of low-carbon development when addressing greenhouse gas emissions management tasks, reducing the energy intensity of production the authors suggested that on the basis of additional indicators the integral indicator of the effectiveness of environmental management is calculated which can be used in the selection of investment projects of the enterprise.
Keywords
Key words: low-carbon economy; environmental management; metallurgical enterprise; environmental indicators; energy resources; greenhouse gases; corporate social responsibility.
About Authors
Belik Irina Stepanovna – Doctor of Economics, Associate Professor, Professor of the Department of Economic Safety of Industrial Complexes, Graduate School of Economics and Management, Ural Federal University named after the first President of Russia B.N. Yeltsin, Ekaterinburg, Russia (620002, Ekaterinburg, Mira street, 19); e-mail: irinabelik2010@mail.ru.
Maiorova Tatiana Vladimirovna – Senior Lecturer, Department of Management, Economics and Management Institute, Nosov Magnitogorsk State Technical University, Magnitogorsk, Russia (455000, Russia, Magnitogorsk, Lenin Avenue, 38); e-mail: mtv1_2010@rambler.ru.
DOI: http://dx.doi.org/10.15826/vestnik.2017.16.1.005
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