Headings of the journal
"Economics and Management"

Annotation: The paper examines the impact of the environmental agenda on global trade processes, including the area of rulemaking, on the example of the influence of EU Carbon Border Tax on Russian external economic activity. It is suggested that such restrictions become a harbinger of a new global economic reality, since the transition of the rule-making initiative in the field of green economy to European states, which is not formally prohibited by the WTO rules, presents an opportunity for the development of protectionism and the introduction of barriers for goods produced not in accordance with environmental standards. Possible threats to the introduction of the EU carbon tax for Russia, whose industry is characterized by a high level of carbon intensity, are investigated, among which the loss of both European trading partners and Asian markets are noted. The article notes the inevitability of the negative impact of the environmental agenda on the sustainable development of Russia in the short term, as well as the long-term benefits of restructuring the economic model. This study examines the context and possible scenarios for the implementation of the EU Carbon Border Tax and suggests measures to improve energy efficiency and competitiveness of Russian exporters, considering the current context of decarbonization in Russia.

Annotation: The article examines the issues of development and formation of “green” financing in Russia. It is noted that currently “green” financing is becoming an integral component of achieving global and national sustainable development goals and forming a “green” economy, defining new environmentally sustainable contours and prospects for the development of the international financial system due to the active growth of the “green” segment of the global financial market and responsible investments. Financial and economic instruments in the “sphere” of the green economy, the specifics of the formation of “green” Finance in the country, as well as factors that hinder their development are analyzed. Attention is drawn to the fact that the investment paradigm itself is changing in favor of so-called transformative investments, or influence investments, which correspond not only to a certain level of economic expectations, but also have the potential for social and environmental impact. At the same time, the article concludes that there is a need for systematic, planned and coordinated institutional design of a multi-level system of various financial instruments, taking into account the characteristics of different types of investors, their incentives to implement “green” projects, as well as the potential effects of implementation.

Annotation: The article examines the development and state regulation of public non-financial reporting in Russia. It is noted that the practice of compiling non-financial reports and disclosing information in them has been developing in the country for more than 10 years under the active influence of the Russian Union of Industrialists and Entrepreneurs. The author analyzes the issues of introducing the mandatory compilation of public non-financial reporting, the current state of its state regulation and the shortcomings in the development of the regulatory framework for such regulation. Attention is drawn that, in general, the process of disclosing information in the field of socio-economic development and environmental impact in Russia is under the significant influence of international approaches to the disclosure of such information and is fully consistent with the requirements declared by the UN for the Sustainable Development Goals. At the same time, the article draws conclusions about the existence of a significant lag in the development of the regulatory framework for non-financial reporting in Russia and its application to analyze the impact of companies on the economy, social sphere and environment and rating in the field of sustainable development.

Annotation: The article examines the problems and issues of the development and formation of internal control and controlling systems at industrial enterprises. On the example of one of the large industrial enterprises, the main stages of the development and implementation of a controlling system, the procedures and methods used in this, are considered. Attention is drawn to the basic elements of such a system and their formation, considering the sectoral specifics of an industrial enterprise. The main elements of the formation of the concept of the enterprise controlling system, as well as the components of the controlling mechanism are revealed. It identifies typical problems faced by industrial managers in the development and implementation of such control systems. An algorithm for introducing controlling at enterprises is investigated. A number of generalizing conclusions and conclusions are made on the features of the modern stage of development and implementation of controlling systems. On the example of a specific enterprise, the range of actual tasks is determined and the priority functions of developing a mechanism for organizing a controlling system are specified.

Annotation: The article examines the theoretical and practical aspects of the formation and development of small and mediumsized businesses in the Russian Federation. Its significant role is predetermined by a wide range of social and economic functions that it performs. first, it is an increase in the level of employment, the creation and support of competitive market conditions for economic activity, the elimination of social inequality, and others. due to these circumstances, the development of small and medium-sized businesses should be appropriately stimulated and supported by the state. The Russian Federation already has a legal and organizational framework for State support for small and medium-sized businesses. Relevant programs are being implemented at the federal and regional levels of government. At the same time, there are several factors that hinder the effective development of small and medium-sized businesses, including those related to the external environment and the internal state of its subjects. To solve them, several directions are proposed to improve state regulation and support small businesses.