Conceptual Basics of the Formation of Corporate Reporting of the Fuel and Energy Industry Companies

Irina V. Alekseeva and Pavel B. Bocharov

Chapter 27 in Sustainable Development of the Green Entrepreneurial Economy, 2025, pp 311-323 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The authors proved that improving the quality of corporate reporting of companies in the fuel and energy industry of the Russian Federation contributes to information transparency. Based on a study of various types of financial and non-financial reporting of companies in the fuel and energy industry of the Russian economy, the authors formulated a particular vision of the corporate reporting concept, which includes the entire set of types of reports generated in the organization, which could vary depending on the goal setting and significance of certain topics for stakeholders. The authors propose a concept for developing corporate reporting in the fuel and energy industry based on established theoretical foundations, methodological principles, and practical tools. This research encourages the business community to enhance transparency through corporate reporting and motivates researchers to explore advanced business reporting models. These models are shaped by best practices and the evolutionary-adaptive theory of reporting.

Keywords: Green Entrepreneurial Economy; Sustainable Development; Sustainable Development Goals (SDGs); Economy of Transformations; Green Economy; Energy Efficiency; Renewable Energy Sources; Waste Disposal; Carbon Footprint; Green Technologies; Eco-City; Green Finance; Green Banking; ESG Strategies; Digitalization (search for similar items in EconPapers)
JEL-codes: O13 Q01 Q4 (search for similar items in EconPapers)
Date: 2025
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