Environmental disclosure in the annual reports of the Russian retailers

The implementation of extended business environmental liability is an essential condition for sustainable development of the Russian economy, including in retail. Retailers' interest in environmental issues is related both to the enhancement of public control and to the possibility of acquiring...

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Bibliographic Details
Published in:Journal of business & retail management research 2018-07, Vol.12 (4)
Main Authors: Kevorkova, Zhanna Arakelovna, Komissarova, Irina Petrovna, Mayorova, Albina Nikolaevna, Mayorova, Elena Aleksandrovna, Nikishin, Alexander Fedorovich
Format: Article
Language:English
Subjects:
Annual reports
Content analysis
Disclosure
Environmental liability
Retail stores
Retailing industry
Sustainable development
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Summary:The implementation of extended business environmental liability is an essential condition for sustainable development of the Russian economy, including in retail. Retailers' interest in environmental issues is related both to the enhancement of public control and to the possibility of acquiring additional competitive advantages and economic benefits. Effective environmental management aimed at achieving benefits and advantages involves disclosing of environmental information to the public. The present study focuses on environmental disclosure in the annual reports of the largest Russian retail companies. The authors conducted a content analysis of the approved annual reports for 2016 of six largest Russian retailers in terms of revenue. The article presents the results of data analysis on environmental liability in the annual reports of the largest Russian retailers; reveals the key ecological aspects of the largest Russian retailers, described in their annual reports; presents the environmental rating of the largest Russian retailers based on environmental data contained in the annual reports. The results can be used by retailers when addressing the environmental aspects of their business activity; they can also be used in further research on the topic. DOI: https://doi.org/10.24052/JBRMR/V12IS04/ART-22
ISSN:1751-8202
2056-6271
DOI:10.24052/JBRMR/V12IS04/ART-22