Environmental Obligations: New Requirements for the Presentation of Information in Corporate Reporting

The article characterizes and proposes a classification of environmental obligations using the example of companies in the mining and metallurgical sector. The article considers legislative changes in the field of decommissioning, their impact on the activities of mining and metallurgical companies and the interests of their stakeholders, and also identifies the problem of financing for decommissioning and environmental restoration, analyzes the main groups of sources of funding and justifies approaches to disclosure of information about them in the corporate reporting.