Аннотации:
© 2020. All Rights Reserved. The iron and steel industry is the world's biggest energy consuming manufacturing industry with the largest share in the world's economy. In Europe there are declared targets of the European Community aimed to protect the environment and to improve its quality, to serve the protection of the human health, and to guarantee a cautious and efficient use of the natural resources. The article is devoted to the comparative analysis of the environmental, financial and non-financial information quality of Russian and Foreign steel companies; information disclosure of corporate statements of the largest metallurgical enterprises of steel and ferroalloys production from Asia, Europe and Russia. There were formed two criteria groups as follows financial and non-financial by the analysis purpose. The authors estimated the quality of the integrated reporting information with three mathematical models formed on proposed criteria basis. The research results state environmental, financial and non-financial indicators which have most influence on the public reports quality.
