Abstract
Suggested a system of indicators for the assessment of character of the development of gas industry enterprises (for analyses of the environmental-economic sustainability). The base of this work is the experience of establishing of the sustainability indicators of countries and regions, widely used in the world, as well as the experience of the environmental performance and environmental safety of the enterprises in Russia and in the world. Calculation of the suggested indicators realized on the base of the information about the environmental impacts of the gas enterprises, economic and social indicators. The sources of the information are first of all the data of primary accounting and statistical reporting of the enterprises. It allows to minimize the expences for the data collection and preparation. With the help of multivariate statistical methods realized the estimation of the informativity of different indicators and their input into the sustainability at the different kinds of the activity of the selected enterprises or for the whole industry.
Development and application of indicators are needed in the formation of an enterprise development strategy, their adjustment to changes in environmental factors, including aspects of social responsibility and environmental safety. In particular, it may be setting priorities for funding for the environmental study of ecological aspects in the creation of environmental management systems environmental policymaking in accordance with ISO 14000. Proposed indicators can also be used to build environmental ratings of companies and enterprises.
Major advantage of the proposed indicators of sustainable development is their versatility, the possibility of applying for objects at different hierarchical levels of management and activities. Specificity of activity (and hence the impact on the environment) is taken into account by the relevant characteristics of the impacts (environmental and social payments, measures of accumulated environmental damage, etc.). Feature of the indicators - keeping the relationships between the environmental and economic performance of enterprises that provides a multi-picture display and all the internal relationships in the eco-economic system of the company. The article presents the results of the justification of of environmental and economic development priorities of enterprise based on the modeling using the initial environmental and economic performance characteristics of enterprises.
The shown approach is implemented in practice of management at the russian enterprises:
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the results were the basis for guidelines R Gazprom on the environmental management and on the assessment of the performance of the environmental services;
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the developed system of indicators of environmental and economic sustainability allows to optimize environmental management systems and integrated management systems of the enterprises;
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the developed system of indicators used in the environmental assessment of projects at various management levels.
Creation and implementation of strategies for sustainable development of the company assumes that all spheres of its activities will be developed in a balanced, ie economic, social and environmental objectives will be pursued jointly (on equal footing). Elaboration of such a development strategy requires a certain methodology: should be defined development goals and priorities for each of the considered (controlled) activities, the ways of achieving the objectives and mechanisms of the efficiency control. All this requires the availability of reliable information about the internal and external factors determining the state of the enterprise (organization) as well as certain schemes using this information for timely decision making. Thus, there is a need of formation of system of criteria and indicators for an assessment of nature of development of the enterprise.
Development and application of indicators are needed in the formation of an enterprise development strategy, their adjustment to changes in environmental factors, including aspects of social responsibility and environmental safety. In particular, it may be setting priorities for funding for the environmental study of ecological aspects in the creation of environmental management systems environmental policymaking in accordance with ISO 14000. Proposed indicators can also be used to build environmental ratings of companies and enterprises.
The concept of "sustainable development", formulated a few decades ago, in relation to companies and organizations is considered in various aspects. Sometimes attempts to "divide the problem" - to allocate an environmental component, the economic, social, financial, etc. This approach leads to what may be lost relationship with other selected components, and development will eventually be unbalanced.
