Management education for a sustainable electric power industry in the 21st century

Subject. This article deals with the issues relating to improving integrated reporting in terms of dovetailing strategic objectives with capital changes. Objectives. The article aims to develop a system of indicators for disclosure of capital types in integrated reporting of electricity generating companies, as well as recommendations aimed at implementing the fundamental concepts and guiding principles of integrated reporting. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and abstraction. As a case study, we conduct a comparative analysis of the disclosure of six types of capital by the largest electricity generating companies, namely PAO Inter RAO, AO Rosenergoatom and PAO RusHydro. Results. The article formulates proposals for disclosure of capital information to address such a lack of accountability as a contradiction to the principle of coherence. It proposes a system of indicators (core and additional) for disclosure of six types of capital by electricity generating companies. Conclusions. A significant reporting problem is the lack of correlation between key strategic objectives and capital changes. The formulated recommendations for disclosure of capital information can help solve this problem, and increase the attractiveness of the integrated report for capital providers.

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EVALUATION OF INDICATORS FOR DETERMINING THE EFFICIENCY AND THE DEGREE OF READY OF THE COUNTRIES TO THE DIGITAL TRANSITION IN ELECTRICITY

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2020.11.01.002 ◽

2020 ◽

Vol 1 (11) ◽

pp. 12-22

Author(s):

E. V. KARANINA ◽

◽

M. A. BORTNIKOV ◽

Keyword(s):

Electric Power ◽

Structural Transformation ◽

Electric Power Industry ◽

Energy Transition ◽

Basic Research ◽

Power Industry ◽

Energy Development ◽

Global Level ◽

Digital Transition ◽

State Programs

The digital economy implies a structural transformation in many industries, including the energy sector, without taking into account the state specifics of the industry, for which full-fledged digitalization can be harmful. The aim of the study is to develop a methodology and determine the readiness of countries for digitalization in the electric power industry, taking into account all the main industry groups of factors. The paper analyzes the concept of “energy transition” and defines the indices that are applied to assess this transition at the global level. A system of indices is proposed to determine the degree of readiness for a digital transition in the electric power industry as one of the components of the “energy transition” and the most possible scenario for the transformation of this industry in Russia. The analysis of key areas of digital energy development is presented. The degree of readiness of the leading 100 countries in terms of GDP for digitalization in the electric power industry according to the proposed methodology has been calculated, and the further direction of basic research in this direction has been indicated. Conclusions have been drawn on the appropriateness of developing state programs and the main directions to which DM decision should be drawn with due desire to digitize the industry have been highlighted.

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