ANALYSIS OF DISCLOSURE OF INFORMATION ON REMUNERATIONS OF EMPLOYEES OF OIL AND GAS BUSINESS STRUCTURES IN ENSURING ECONOMIC SECURITY
The main social resource and the factor for continuous activity of any company are its employees. The formation of a comfortable psychological climate in the workforce is necessary to ensure economic security of oil and gas business structures, which protects enterprises from numerous external and internal threats. The long-term development program for large oil and gas business structures is always aimed at increasing the efficiency of their economic security systems in order to realize the continuity of production functioning.
One of the key priorities of the economic entity in the long term is to reduce the impact on its economic security from various risks and threats associated with employees of the enterprise.
The study is to consider annual reports of a number of the largest Russian oil and gas business structures on employee benefits in order to strengthen economic security and the concept of corporate social responsibility (CSR).
Keywords: ensuring economic security, employee benefits, annual report, international financial reporting standards (IFRS).
Highlights:
conceptual foundations of corporate social policy of various oil and gas business structures (PJSC Rosneft Oil Company, PJSC Gazprom, PJSC Lukoil) were compared;
the application of international standards monitoring accounting and control of employee benefits in oil and gas business structures and affecting economic security were studied;
existing approaches to disclosing information about systems and types of remuneration to employees of oil and gas business structures were systematized, formats for disclosing information in annual reports on remuneration paid to employees of oil and gas business structures were analyzed, and recommendations for optimizing the disclosure of such information in order to strengthen the corporate image of the business entity in the context of ensuring economic security were made.
Natalya A. Arkhipova, Candidate of Economics, Associate Professor; Tatyana A. Korneeva, Doctor of Economics, Professor; Irina A. Svetkina, Candidate of Economics, Associate Professor; Vladimir P. Fomin, Doctor of Economics, Professor. - Samara State University of Economics.