公司环境可持续发展的分析对象和信息使用者

Mariya Tkacheva
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引用次数: 0

摘要

建立一个组织机制来分析一个公司的环境可持续性的问题至今没有得到应有的重视。没有制订出一种逻辑上完整、系统的方法来理解环境可持续性分析的本质和内容,将其作为一种独立的块分析,以综合经济分析框架内的私人和一般性指标为基础。在更大程度上,作者描述了分析公司环境可持续性的某些组织和方法问题,作为组织财务状况分析,技术和经济分析的一部分。我们试图填补这一经济分析领域的现有空白,以确定公司环境可持续性分析结果的主体和用户。对环境可持续性分析资料感兴趣的用户研究环境保护、环境管理和确保环境安全领域的环境战略和政策,评价关于采用现有最佳和无害环境技术的环境决定的有效性,评价环境保护措施方面的投资。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Subjects of Analysis and Users of Information on the Environmental Sustainability of the Corporation
The issues of developing an organizational mechanism for analyzing the environmental sustainability of a corporation have not been given due attention so far. A logically complete, systematic approach to understanding the essence and content of environmental sustainability analysis as an independent block analysis, based on private and generalizing indicators within the framework of a comprehensive economic analysis, was not formulated. To a greater extent the authors described certain organizational and methodological issues of analyzing the environmental sustainability of a corporation as part of the analysis of the financial state of organizations, technical and economic analysis. We have undertaken an attempt to fill the existing gap in this block of economic analysis, to identify the subjects and users of the results of the analysis of the environmental sustainability of the corporation. Interested users of information on environmental sustainability analysis study environmental strategy and policy in the field of environmental protection, environmental management and ensuring environmental safety, evaluate the eff ectiveness of environmental decisions on the introduction of the best available and environmentally friendly technologies, evaluate investments in environmental protection measures.
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