Siberian Financial School最新文献_第5页

Business valuation in mergers and acquisitions 并购中的企业估值

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-103-107

N. Baryshnikova, A. P. Baranova

引用次数: 0

Problems of mortgage housing lending in conditions of economic instability and prospects for its development 经济不稳定条件下住房抵押贷款存在的问题及其发展前景

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-69-74

Yuliya A. Rakhmatullina

引用次数: 0

Social indicators in russian company reports 俄罗斯公司报告中的社会指标

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-137-142

I. V. Legasova

{"title":"Social indicators in russian company reports","authors":"I. V. Legasova","doi":"10.34020/1993-4386-2023-2-137-142","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-137-142","url":null,"abstract":"In recent years, the importance of non-financial reports on the sustainable development of corporate entities that carry out socially significant activities in a country, region, or city has increased. International non-governmental organizations have developed standards for them, which form recommendations for improving their social responsibility. According to the standards, corporations should disclose in their reports information about their activities in the context of economy, ecology, and social sphere. The article analyzes current reports on sustainable development of large domestic companies engaged in exploration and production of hydrocarbons. The choice of this sector of the economy was not accidental, since these companies, through their activities, harm the environment, and their employees work in quite difficult and dangerous conditions. It is concluded that sustainability reports are not always complete, in particular, problematic aspects related to the social sphere of the company are at least partially omitted. In this regard, there is a need to introduce uniform regulatory requirements for disclosure of information on the social performance of an organization. At the same time, it is necessary to fix not only the content part, as a minimum, which should be described in the reports, but also to provide for the forms of such reports.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115219734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Approaches to making investment decisions based on ESG factors 基于ESG因素做出投资决策的方法

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-15-23

M. V. Chernyshova, I. M. Shogenova

{"title":"Approaches to making investment decisions based on ESG factors","authors":"M. V. Chernyshova, I. M. Shogenova","doi":"10.34020/1993-4386-2023-2-15-23","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-15-23","url":null,"abstract":"One of the manifestations of globalization and mass integration processes is the emergence of the responsibility of every citizen for minimizing the spread of global problems. To date, the focus of the world community's attention is aimed at solving environmental problems in connection with the expansion of their influence zones in a geometric progression, which threatens the sustainability of economic development. The ESG agenda affects business: more and more companies are required to focus on environmental, social and governance factors when addressing strategic goals and objectives. The ESG agenda encourages companies to focus on environmental, social and managerial factors when solving strategic goals and objectives. In this article, approaches to ESG investing are considered as investment strategies based on the analysis of the dynamics of the priority of ESG components. Using the example of the Russian market, ESG ratings of companies are considered and analyzed separately by factors and in an aggregated format. Assumptions are made on the directions of development of ESG investments in the context of economic sectors and the main trends in the sustainable investment market are formulated.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126764553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Development of bank risk management as a way to ensure economic security 发展银行风险管理作为保障经济安全的一种方式

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-79-83

E. A. Fomina, Yu.V. Khodkovskaya

引用次数: 0

Prospects for the development of the digital ruble – a new form of national currency 数字卢布的发展前景——一种新的国家货币形式

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-49-53

Zh.N. Tropina

引用次数: 0

Development of the integrated reporting concept in the Russian Federation: theory, practice, training experience, innovations, problems 俄罗斯联邦综合报告概念的发展:理论、实践、培训经验、创新、问题

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-117-136

N. V. Fadeikina, N. Bryukhanova, O. Saprykina, N. Voronina

{"title":"Development of the integrated reporting concept in the Russian Federation: theory, practice, training experience, innovations, problems","authors":"N. V. Fadeikina, N. Bryukhanova, O. Saprykina, N. Voronina","doi":"10.34020/1993-4386-2023-2-117-136","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-117-136","url":null,"abstract":"The issues of improving the preparation and presentation (including public assurance and, possibly, audit) of public corporate reports are dealt with by both companies themselves and researchers, as well as professional communities and public organizations; in this paper we are talking about the theoretical aspects and practice of compiling various public non-financial reports by Russian companies, about innovations in the processes of their preparation, as well as about problematic issues that need to be addressed. In the Russian Federation (as well as in other countries), the process of compiling corporate integrated reports is still voluntary, however, there are all prerequisites, as well as the needs and expectations of stakeholders of large Russian companies to make this process mandatory. The authors provide a list of innovations in the field of regulatory regulation of the formation and presentation of integrated (non-financial) reporting, analyze the problems arising on this issue, as well as a number of related problems that have not yet allowed integrated reporting (or, as it was called in the decree of the Government of the Russian Federation dated May 5, 2017 No. 876-r,– public non-financial reporting) to be transferred to the category of mandatory corporate reports.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126237418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The role of corporate management in the development of regional integration processes 企业管理在区域一体化进程发展中的作用

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-152-160

F. I. Pilova

引用次数: 0

Methods of stabilization of the banking sector in the crisis of the COVID-19 pandemic 在新冠肺炎大流行危机中稳定银行业的方法

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-64-68

V. P. Gadzhibek, T. S. Svechnikova

引用次数: 0

Analysis and ways to improve the efficiency of the use of fixed assets of an agricultural organization 提高农业组织固定资产使用效率的分析与途径

Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-143-151

O. Takhumova, A. R. Ashalyan, E. A. Kuzmina, A. A. Trushnikova

引用次数: 0