accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2020-7-3-18-25accounting-317Research ArticleАВТОРСКОЕ МНЕНИЕ. ДИСКУССИИAUTHOR'S OPINIONS AND DISCUSSIONSСтратегия гармонизации финансовой и нефинансовой отчетности в области раскрытия климатических рисков. Часть 1The Strategy for Harmonizing Financial and Non-financial Reporting on Climate Risk Disclosures. Part 1https://orcid.org/0000-0002-3574-6916ЕфимоваО. В.EfimovaO. V.

Ольга Владимировна Ефимова — доктор экономических наук, профессор, профессор Департамента учета, анализа и аудита

Olga V. Efimova — Dr. Sci. (Econ.), Professor, Professor of the Department of Accounting, Analysis and Auditing

Oefimova@fa.ruhttps://orcid.org/0000-0002-8955-5904РожноваО. В.RozhnovaO. V.

Ольга Владимировна Рожнова — доктор экономических наук, профессор, профессор Департамента учета, анализа и аудита

Olga V. Rozhnova — Dr. Sci. (Econ.), Professor, Professor of the Department of Accounting, Analysis and Auditing

ORozhnova@fa.ruФинансовый университетРоссияFinancial UniversityRussian Federation202007072020731825Copyright © Ефимова О.В., Рожнова О.В., 20202020Ефимова О.В., Рожнова О.В.Efimova O.V., Rozhnova O.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/317

В статье обосновывается необходимость гармонизации финансовой и нефинансовой отчетности организации и разработки соответствующей стратегии в области климатических рисков. Дана оценка их влияния на показатели финансовой отчетности и сформулированы требования к раскрытию информации в ней. Показаны востребованность инвесторами и другими заинтересованными сторонами подобных раскрытий, актуальность переориентации содержания с задачи описания влияния компании на окружающую среду на задачу отражения влияния климата на компанию, ее финансовые показатели и стратегию. На основе сравнительного анализа концептуальных основ международных стандартов доказана их взаимная непротиворечивость; вскрыты проблемы учета и раскрытия информации о климатических рисках в финансовой и корпоративной отчетностях. Результатами проведенного исследования (при использовании методов логического анализа, абстрагирования, аналогий, группировок, сравнительного анализа) являются сформулированные ключевые положения для разработки стратегии гармонизации финансовой и нефинансовой отчетности, в том числе в области климатических рисков; а также рекомендации по подготовке раскрытий в отношении взаимной обусловленности изменений климата и достигнутых результатов с перспективами развития компании. Исследование может быть интересно государственным органам России, соответствующим международным организациям при формировании стандартов финансовой и нефинансовой отчетности, заинтересованным пользователям, а также экономическим субъектам при разработке внутренних стандартов учета и отчетности.

The paper substantiates the need to harmonize the financial and non-financial statements of the company and to develop the corrspodig strategy in climate risks. The study assesses the impact of climate change risks on financial reporting indicators and formulates requirements for disclosing information in financial and non-financial statements. There a demand for such disclosures by investors is emphasized, as well as other interested parties, and the relevance of expanding and reorienting their contents from the task of describing the company’s environmental impact to the task of reflecting the climate impact on the company, its financial performance and strategy. The paper presents the results of a comparative analysis of the international standards` conceptual foundations for financial and non-financial reporting and shows their mutual consistency. Based on a comparative analysis of the international standards conceptual foundations, their mutual consistency has been proved, as well as there have been revealed accounting problems and disclosing information on climate risks in financial and corporate reporting. The results of the study (based on methods of logical analysis, abstraction, analogies, groupings, comparative analysis) are the key provisions formulated for developing a strategy for harmonizing financial and non-financial reporting, including climate risks. Also, there are shown recommendations for the preparation of disclosures regarding the interdependence of climate change and the results achieved with the development prospects of the company. The study may be of interest to Government bodies of the Russian Federation, relevant international organizations in the formation of standards for financial and nonfinancial reporting, interested users, as well as economic entities in the development of internal accounting and reporting standards.

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The authors declare that there are no conflicts of interest present.