Belogina N.S., Mayorova A.N., Mayorova E.A.Published in:
Russian Journal of Entrepreneurship
– Volume 19, Number 1 (January 2018)

JEL classification: M21, O44, Q51, Q56

Keywords: assessment methodology, commercial organization, environmental efficiency, environmental performance, environmental responsibility


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Abstract:

The relevance of the topic is related to the fact that the environmental activity of commercial organizations is an important condition for sustainable and balanced economic development. The results of the study given in the article consist of two provisions. First, we present the author’s definitions of the concepts "environmental responsibility", "environmental result", "environmental effect", "environmental efficiency", "environmental performance" in relation to commercial organizations. The improvement of terminology has a scientific and theoretical significance and serves as a basis for further studies of the environmental aspects of commercial activities. Secondly, we’ve developed and tested a methodology for assessing the environmental performance of commercial organizations. This methodology involves the calculation of the environmental performance of a commercial organization based on the content analysis of its annual report. The methodology may be applied in practical activities of commercial organizations, and by third parties, including for the construction of environmental ratings.

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