CONSIDERATION OF CLIMATIC FACTORS IN CORPORATE REPORTING
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Original Scientific Article

CONSIDERATION OF CLIMATIC FACTORS IN CORPORATE REPORTING

Autori
Lela V. Chkhutiashvili
Abstract
The report is devoted to the consideration of climatic factors in corporate reporting. Ensuring the reliability of internationally recognized scientific data is important for analyzing the sources of greenhouse gas emissions of natural and anthropogenic origin on the territory of the Russian Federation. The functioning of the state system for monitoring climate gases (ENS MCAV), which is being created today, is necessary for all companies and organizations, since their business activities cause climate change, which increases business risks, including rising economic costs and the need to comply with environmental standards. An independent assessment of climate change factors will be carried out by specialized auditors by combining the results of ground-based observations, satellite technologies and computer models. The information obtained will become the basis for professional verification of non-financial reporting of enterprises, ensuring transparency and reliability of reporting data to investors and regulators.
Ključne reči
climate factors, unified system of state environmental monitoring, risk, national

Strane
92-96
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