accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2022-9-2-33-41accounting-452Research ArticleОТЧЕТНОСТЬ ОРГАНИЗАЦИЙREPORTING ORGANIZATIONSРазвитие системы нефинансовой отчетности нефтяных компанийDevelopment of a Non-financial Reporting for Oil Сompanieshttps://orcid.org/0000-0003-3422-0039КаспинаР. Г.KaspinaR. G .

Роза Григорьевна Каспина - доктор экономических наук, профессор, Высшая школа бизнеса

Казань

Rosa G. Kaspina - doctor of Economics, professor, Kazan Federal University

Kazan

rosakaspina@yandex.ruhttps://orcid.org/0000-0002-7505-3145ЧистополоваЖ. А.ChistopolovaZ. A.

Жанна Александровна Чистополова - магистр экономики, Высшая школа бизнеса

Казань

Zhanna A. Chistopolova - Master of Economics, Kazan Federal University

Kazan

jane_ch@list.ruКазанский федеральный университетРоссияKazan Federal UniversityRussian Federation202212052022923341Copyright © Каспина Р.Г., Чистополова Ж.А., 20222022Каспина Р.Г., Чистополова Ж.А.Kaspina R.G., Chistopolova Z.A.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/452

Статья посвящена вопросам развития нефинансовой отчетности (НФО) компаний нефтяного сектора с позиций как повышения интереса стейкхолдеров к самой нефинансовой информации, так и к необходимости ее согласованности и сопоставимости. Проанализированы стандарты по формированию НФО, применяемые организациями нефтяной отрасли, максимально влияющей на изменение климата, выявлены наиболее и наименее популярные. Обоснована причина выбора тех или иных и необходимость перехода системы нефинансовой отчетности нефтяных компаний на единый формат.В качестве фактической базы исследования взяты 12 мировых компаний, входящих в Инициативу по изменению климата в нефтегазовой отрасли (OGCI), и три российские. Методическим инструментарием проведения исследования стали методы анализа, сравнения и описания стандартов нефинансовой отчетности, создаваемой нефтяными компаниями.

The article discusses the development of non-financial reporting of companies in the oil sector from the standpoint of increasing stakeholder interest in non-financial information itself and the need for its consistency and comparability. We analyzed the standards for the formation of non-financial reporting used by organizations in the oil industry because of the most significant impact of their activities on climate change. We considered 12 global companies included in the Oil and Gas Climate Initiative (OGCI) and three Russian companies as a factual basis for the study. As a result of analyzing the main non-financial reporting standards used by the oil sector organizations, we identified the most and the least popular reporting standards. It substantiated the reasons for the choice of certain non-financial reporting standards and the need for the transition of the system of non-financial reporting of oil companies to a unified format.Methods of analysis, comparison and description of non-financial reporting standards created by oil companies became the methodological tool for conducting the study.

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