BALANCED INDICATORS OF THE NATURAL SYSTEMS RESOURCES USE AND THEIR RESTORATION

The paper studies dependence of the costs of restoring the environment and indicators related to the use of natural resources presented in the financial and non-financial reporting of the largest Russian companies of oil and gas production. The research was conducted using econometric methods. The research revealed that the use of natural resources and compensation for damage caused to the environment should not be considered as the processes separated and independent from each other. The balance of indicators of the natural systems resources use and their restoration is proved.

mining and recovery activities oil and gas corporations, costs of environmental remediation, integrated reporting, corporate social responsibility, IFRS, indicators of the natural systems resources utilization, financial and non-financial statements, results of operations of mining industries, environmental responsibility, econometric methods.

Malofeeva T. N. Balanced indicators of the natural systems resourses use and their restoration // Business. Education. Law. Bulletin of Volgograd Business Institute. 2017. No. 3 (40). P. 94–102.