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Development of a methodology for assessing environmental risk in the system of ensuring economic security of economic entities

https://doi.org/10.34020/1993-4386--2022-2-256-262

Abstract

The study is devoted to the assessment of the environmental component of the economic security of the organizations of the oil and gas complex of the national economy. Within the framework of the study, the classification of environmental risks according to their degree of materiality was carried out. A system of indicators has been developed that allows for a comprehensive assessment of the environmental component of the economic security of organizations (business entities) of the specified complex. The information base for calculating environmental risk indicators is non-financial reporting data. Based on the developed methodology, the calculation of environmental risk criteria was carried out on the example of PJSC Gazprom for the period 2014-2021.

About the Author

Victoria V. Kozhukhova
Samara State University of Economics
Russian Federation


References

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Review

For citations:


Kozhukhova V.V. Development of a methodology for assessing environmental risk in the system of ensuring economic security of economic entities. Siberian Financial School. 2022;(2):256-262. (In Russ.) https://doi.org/10.34020/1993-4386--2022-2-256-262

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ISSN 1993-4386 (Print)