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The article is devoted to development of ecological tourism on the territories of the Arctic, in the territories located north of the polar circle, and extending to latitudes ± 66°33'44". As the research methodology used for comparative analysis of projects and programs of development of tourism in the territories of the Arctic. As the base was used for comparison of the program of state and regional support for tourism, social and entrepreneurial initiatives of the local population, as well as commercial projects...

Recent years have shown the increased importance in Corporate social responsibility (CSR) reporting, especially among large multinational corporations. The European Di-rective 2014/95/EU requires that so-called ‘large public-interest entities’ – companies with more than 500 employees – start reporting on their non-financial indicators. How-ever there is a ‘significant flexibility’ in the disclosure of non-financial information, since no agreed-upon guidelines on CSR reporting exist. As companies are free to report...