Resumen de Estimation of efficiency of the strategies disclosed in oil companies’ integrated reporting based on the economic security indicators
The article is devoted to the practical aspects of estimating efficiency of major Russian and American oil companies development strategies. The integrated reporting was taken as the base for the analysis. For the research calculations, we selected several financial and non-financial economic security indicators, which were disclosed in the strategies as the ground for company’s sustainable development. Further, these indicators were compared in dynamics for the past 5 years and the average of variations parsed to the integrated coefficient of strategy efficiency. In conclusion, we analyzed the results for both companies and were able to identify a more efficient strategy. The goal of the article is to present integrated reporting as an efficient tool in analysis of an oil company’s strategy based on economic security indicators.
