Eco-management in condition of metallurgical production digitization

Abstract

Efficient use of natural resources, improvement of living standard and quality are increasingly attracting public attention; as a result, data characterizing company financial and non-financial indicators are in strong demand nowadays. Integrated reporting (complex of financial and non-financial indicators) is becoming one more competitive advantage of companies which are ready to submit transparent and reliable data displaying impact exerted by company activities on economy, environment and social medium to interested parties. Authors, aiming to investigate the information content of environmental constituent reflection in company activities under economy digitization condition, performed comparative analysis of ecological indicators recommended for disclosure in non-financial reporting of Global Reporting Initiative and Russian Union of Industrialists and Entrepreneurs (RUIE). Authors, for fuller reflection of results of company activities in the sphere of greenhouse gases emissions and energy consumption monitoring, identified additional indicators enabling eco-management efficiency assessment. Using the proposed indicators it is possible to form an integrated digital block of indicators enabling the researcher to adequately evaluate the level of enterprise eco-safety.