title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÐ¾Ð²Ð½Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of a methodology for assessing the level of sustainable development of a timber industry enterprise
Creators: name: ÐÐ°ÑÐ°ÑÑÑÐµÐ½ÐºÐ¾, ÐÐ°ÑÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: ÐÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐ¸Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ðµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ
Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
ÑÐµÐ»Ð¸ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ
sustainable development
non-financial reporting
sustainable development goals

description: Ð¦ÐµÐ»Ñ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð¿Ð¾Ð½ÑÑÐ¸Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ðµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ. 2. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. 3. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð½Ð°ÑÐ¸Ð¼ÑÐµ ÑÐ°ÐºÑÐ¾ÑÑ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð´Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. 4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÐ¾Ð²Ð½Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. 5. ÐÐ½Ð°Ð»Ð¸Ð· ESG ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ ÐÐÐ Segezha Group. 6. ÐÑÐµÐ½ÐºÐ° ÑÑÐ¾Ð²Ð½Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ ÐÐÐ Segezha Group. 7. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ Ð²Ð»Ð¸ÑÑÑÐ¸Ñ ESG ÑÐ°ÐºÑÐ¾ÑÐ¾Ð² Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. 8. ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¿ÑÐ°ÐºÑÐ¸Ðº, Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÐ¼Ð¸ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. 9. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ¹ ESG ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð ÑÐ¾Ð´Ðµ Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ ÑÐ²ÐµÐ´ÐµÐ½Ð¸Ñ, Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÐµ Ð¸Ð· Ð»Ð¸ÑÐµÑÐ°ÑÑÑÐ½ÑÑ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð², Ð¿ÐµÑÐ¸Ð¾Ð´Ð¸ÑÐµÑÐºÐ¸Ñ Ð¸Ð·Ð´Ð°Ð½Ð¸Ð¹ Ð¸ ÑÑÐ°ÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð´Ð°Ð½Ð½ÑÐµ, Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÐµ Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ¾Ð² Ð¸ Ð¾ÑÑÐµÑÐ¾Ð² Ð¾Ð± ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð¼ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ð¸, ÑÐ°Ð·Ð¼ÐµÑÐµÐ½Ð½ÑÑ Ð½Ð° Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð¸Ð½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÐºÐ°Ðº Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸, ÑÐ°Ðº Ð¸ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. Ð¡Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÐ¾Ð²Ð½Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. ÐÑÑÐ²Ð»ÐµÐ½Ñ ESG ÑÐ°ÐºÑÐ¾ÑÑ, Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ Ð²Ð»Ð¸ÑÑÑÐ¸Ðµ Ð½Ð° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹, Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ¹ ESG ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð´ÐµÑÐµÐ²Ð¾Ð¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. ÐÐ½Ð°Ð»Ð¸Ð· Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð´Ð°Ð½Ð½ÑÑ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÐ»Ð°ÑÑ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ STATA Ð¸ MS Office (Excel).
description: The purpose of this study is to develop a methodology for assessing the sustainable development of a woodworking enterprise. Tasks that were solved in the course of the study: 1. Studying the concept of sustainable development. 2. Consideration of non-financial reporting standards. 3. Identification of significant factors of sustainable development of a timber industry enterprise. 4. Development of a methodology for assessing the level of sustainable development of an enterprise in the timber industry. 5. Analysis of the ESG strategy of Segezha Group. 6. Assessment of the sustainability level of Segezha Group. 7. Identification of the factors most influencing ESG on the financial performance of the company. 8. Carrying out a comparative analysis of the practices used by the enterprises of the timber industry. 9. Suggestion of recommendations for further ESG transformation of the company. In the course of writing the work, theoretical information obtained from literary sources, periodicals and statistical data obtained from financial reports and reports on sustainable development posted on the official Internet resources of companies were used. The paper analyzed the sustainable development practices of both foreign companies in the woodworking industry and Russian companies. A methodology for assessing the level of sustainable development of a woodworking enterprise has been compiled. The ESG factors that most influence the efficiency of woodworking companies are identified, recommendations are made for further ESG transformation of a timber company. Data analysis and processing was carried out using STATA software and MS Office (Excel).