ekonomikuri indikatorebi (EC) - Global Reporting Initiative

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indikatorTa protokolebi: ekonomikuri indikatorebi (EC) IP imisaTvis, rom ukeT Sefasdes, Tu ra gavlenas axdens organizacia adgilobriv ekonomikaze, monacemebi warmoebuli da ganawilebuli ekonomikuri Rirebulebis Sesaxeb unda warmoadginoT calkeuli qveynebis, regionebisa da calkeuli bazrebis mixedviTac ki, Tu am qveynebSi/regionebSi/bazrebze warmoebuli da ganawilebuli ekonomikuri Rirebuleba organizaciis saerTo maCveneblebis mniSvnelovan wils Seadgens. angariSmgebeli organizaciebi movaleni arian ganmarton, ra kriteriumebiT gansazRvraven, ras warmoadgens `mniSvnelovani~ wili. 2.2 miTiTebebi warmoebuli da ganawilebuli ekonomikuri Rirebulebis cxrilis SedgenisTvis a) Semosavlebi moicavs Semdegs: • sufTa gayidvebi, rac udris produqciisa da momsaxurebis mTlian Rirebulebas gamoklebuli dabrunebuli produqciis Rirebuleba da fasdaklebebi. • finansuri investiciebidan miRebuli Semosavlebi moicavs finansur sesxze procentis saxiT miRebul naRd fuls, dividendebs aqciebidan, roialtis 8 da aqtivebis gamoyenebiT miRebul pirdapir Semosavals (magaliTad, uZravi qonebidan miRebuli qira). • aqtivebis gayidviT miRebuli Semosavlebi gulisxmobs materialur aqtivebs (uZravi komponenti SeniSvna warmoebuli pirdapiri ekonomikuri Rirebuleba a) Semosavlebi wminda gayidvebi + finansuri investiciebisa da aqtivebis realizaciis Sedegad miRebuli Semosavlebi ganawilebuli ekonomikuri Rirebuleba b) sawarmoo xarjebi mimwodeblebisaTvis gadaxdili Tanxebi, arastrategiuli investiciebi, roialti da `mxardaWeris anazRaureba~ g) TanamSromelTa xelfasebi da daxmarebebi TanamSromelTaTvis gadaxdili Tanxebis jamuri raodenoba (mimdinare anazRaureba, da ara samomavlo valdebulebebi) d) finansebis momwodeblebisaTvis gadaxdili Tanxebi e) saxelmwifosTvis gadaxdili Tanxebi (qveynebis mixedviT – ix. ganmartebebi zemoT) organizaciis kapitalis momwodeblebisTvis gadaxdili nebismieri saxis Tanxebi jamuri gadasaxadebi v) saTemo investiciebi sazogadoebis/Temis sasargeblod gaRebuli Tanxebi da nebayofilobiTi investiciebi (Semowirulobebis CaTvliT) gaunawilebeli mogebis ekonomikuri Rirebuleba (daiangariSeba Semdegnairad - warmoebul ekonomikur Rirebulebas gamoklebuli ganawilebuli ekonomikuri Rirebuleba) investiciebi, sakuTari kapitali, a.S. 8 roialti (royalty) – salicenzio gadasaxadi, wiaRiseulis mopovebs an inteleqtualuri sakuTrebis gamoyenebis uflebis gadasaxadi (mTargmn. SeniSvn.). versia 3.0 5
IP indikatorTa protokolebi: ekonomikuri indikatorebi (EC) qoneba, infrastruqtura, mowyobiloba) an aramaterialur aqtivebs (inteleqtualuri sakuTrebis ufleba, dizaini da brendis saxelwodeba). b) sawarmoo (operaciuli) xarjebi: • angariSmgebeli organizaciis mier masalis, produqciis komponentebis, mowyobilobebisa da momsaxurebis SesyidvisaTvis organizaciis gareT naRdi fuliT gadaxdili nebismieri Tanxa. amaSi Sedis qira uZrav qonebaze, licenziis mosakrebeli, `mxardaWeris anazRaureba~ 9 (vinaidan maT calsaxa komerciuli daniSnuleba aqvT), roialti, kontraqtorebis anazRaureba, muSakTa gadamzadebasTan dakavSirebuli xarjebi (mowveuli trenerebis SemTxvevaSi), spectansacmeli muSakTaTvis da a.S. g) TanamSromelTa xelfasebi da daxmarebebi: • mTliani saxelfaso fondi moicavs TanamSromleTa xelfasebs, TanamSromelTa nacvlad organizaciis mier gadaxdili saxelmwifo gadasaxadebis CaTvliT (TanamSromleTa saSemosavlo gadasaxadebi, mosakreblebi, umuSevrobis socialuri fondebisTvis gadaxdili gadasaxadebi). StatgareSe daqiravebuli muSakebi, romlebic organizaciisaTvis asruleben raime samuSaos, rogorc wesi, aq ar unda gaiTvaliswinoT. maTi xelfasi unda aisaxos `mimdinare xarjebis~ nawilSi, rogorc momsaxurebaSi gadaxdili Tanxa. • daxmarebebi moicavs standartul daxmarebas (mag., sapensio, sadazRvevo, samsaxurebrivi transportiT sargeblobisa da TanamSromelTa samedicino momsaxurebis Tanxebi), an sxva saxis daxmarebas, romelic muSaks gaeweva _ es SeiZleba iyos biniT uzrunvelyofa/binis qiris gadaxda, uprocento sesxebi, sazogadoebrivi transportiT sargeblobis xarjebis dafarva, saswavlo grantebi da samsaxuridan daTxovil muSakTa kompensacia. aq ar Sedis gadamzadebis xarjebi, spectansacmlis an sxva samuSao aR- Wurvilobis xarjebi, romlebic uSualod muSakis saqmianobas ukavSirdeba. d) kapitalis momwodeblebisaTvis gadaxdili Tanxebi: • yvela kategoriis aqcionerTaTvis gadaxdili dividendebi; • kreditorebisTvis gadaxdili sesxis procentebi; • aq Semodis procentebi nebismieri saxis kreditze an sesxze (ara mxolod grZelvadian valze), aseve privilegirebul aqcionerTa dagvianebuli dividendebis sauravebi. e) saxelmwifosTvis gadaxdili Tanxebi: • kompaniis yvela gadasaxadi (saSemosavlo, mogebis, qonebis da a.S.), da maTTan dakavSirebuli jarimebi, gadaxdili adgilobriv, erovnul Tu saerTaSoriso doneze. aq ar unda Sevides gadavadebuli gadasaxadebi, vinaidan maTi gadaxda SeiZleba sulac ar moxdes. Tu organizacia erTze met qveyanaSi 9 mxardaWeris anazRaureba (facilitation payments) – eTikuri TvalsazrisiT saeWvo gadasaxadi, romlis mizania garkveuli momsaxurebis miRebis daCqareba an stimulireba. Cveulebriv, `mxardaWeris nazRaurebas~ ganasxvaveben aSkara qrTamisa an korufciuli qmedebisagan. bevr qveyanaSi `mxardaWeris anazRaureba~ (anu garkveul SemTxvevebSi mcire moculobis Tanxebis araoficialurad gadaxda) miRebuli praqtikaa da kanonieradac iTvleba. kompanias, romelic ramdenime qveyanaSi saqmianobs, SeiZleba sakuTari qveynis kanonmdeblobiT ekrZalebodes amgvari `mxardaWeris anazRaurebis~ gadaxda, Tumca is eTikur problemas waawydeba im qveynebSi saqmianobisas, sadac `mxardaWeris anazRaurebis~ gadaxda miRebulia da biznesis warmoebis Semadgenel nawils warmoadgens (mTargmn. SeniSvn.). 6 © 2000-2006 GRI
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ekonomikuri indikatorebi (EC) - Global Reporting Initiative

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