Assessment of the environmental responsibility of industrial enterprises in the region

The article discusses the problems of accessibility of information about the impact of enterprises on environmental components for stakeholders. Assessing the environmental component of non-financial reports allows to analyse the environmental activities of any company and draw appropriate conclusions about the effectiveness of the policies of enterprises. Russian companies, unlike foreign ones, have lower trends to disclose environmentally significant information, but there is a positive trend in placing such information in the public domain. The study analyzed the trend of non-financial reporting following the international recommendations of the Global Reporting Initiative (GRI). In the period June-November 2019, the number of Russian companies reports presented in the international GRI database increased by 10%, with a global dynamics of 1.7%. According to the National Register of the Russian Union of Industrialists and Entrepreneurs, 80% of non-financial reporting is the reports of sustainable development field, the most open are the enterprises of the oil and gas industry and the electric power industry. The study covered 107 negative impact facilities of the 1st category, high and significant risk category, located in the Volgograd region. To assess the openness of regional enterprises, we analyzed their official websites and databases of the rating of environmental business performance. Official sites identified for 72% of facilities demonstrate the predominance of environmentally significant declarative information, it is 87% of analyzed sites. A study of companies' readiness to disclose data on anthropogenic impact for stakeholders used copyright checks and showed the commitment of less than 10% of respondents. Regional companies did not support the initiative on the openness of environmentally significant information, which less than 2% of enterprises publish in the open access, and are not ready to prepare reports on sustainable development following international criteria. Since 2018, the exclusion of quantitative data on the negative impact on specific enterprises as a mandatory component of regional reports on the state of the environment has exacerbated the identified trend.