Transparency and Verifiability of Integrated Reporting: A Case Study of JSC Russian Railways | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 47. DOI: 10.17223/19988648/47/13

Transparency and Verifiability of Integrated Reporting: A Case Study of JSC Russian Railways

The article outlines the purpose and importance of integrated reporting for companies and society as a whole. The concept of corporate transparency is defined; the results of the study of corporate transparency of the largest Russian companies, including Russian Railways, are presented. The prospects for disclosing the corporate information of Russian Railways to attract “green financing”, including the procedures for certifying integrated reporting, are substantiated.

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Keywords

интегрированная отчетность, устойчивое развитие, инвесторы, прозрачность информации, «зеленые» облигации, integrated reporting, sustainable development, investors, information transparency, green bonds

Authors

Name	Organization	E-mail
Geyzer Alla A.	Emperor Alexander I St. Petersburg State Transport University	aUgey@yandex.ru
Zhutyaeva Svetlana A.	Emperor Alexander I St. Petersburg State Transport University	zhutjaeva@rambler.ru

Всего: 2

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