ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
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IP<br />
indikatorTa protokolebi<br />
<strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
© 2000-2006 GRI<br />
versia 3.0
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
saqmianobis <strong>ekonomikuri</strong><br />
efeqturobis <strong>indikatorebi</strong><br />
aspeqti: <strong>ekonomikuri</strong> efeqturoba<br />
ZiriTadi<br />
ZiriTadi<br />
<strong>EC</strong>1 Seqmnili da ganawilebuli<br />
<strong>ekonomikuri</strong> Rirebuleba<br />
- Semosavlebis, mimdinare<br />
sawarmoo xarjebis,<br />
TanamSromelTa anazRaurebis,<br />
gacemuli Semowirulobebisa<br />
da sazogadoebisaTvis<br />
gaRebuli sxva investiciebis,<br />
gaunawilebeli mogebis, aseve<br />
kapitalis mimwodeblebisa da<br />
saxelmwifosaTvis gadaxdili<br />
Tanxebis CaTvliT.<br />
<strong>EC</strong>2 finansuri danaxarjebi,<br />
organizaciis winaSe warmoqmnili<br />
safrTxeebi da SesaZleblobebi,<br />
romlebic klimatis cvlilebas<br />
ukavSirdeba.<br />
ZiriTadi<br />
<strong>EC</strong>7 adgilobrivi mosaxleobis<br />
daqiravebis procedurebi da<br />
kompaniis menejmentis zeda rgolis<br />
SemadgenlobaSi adgilobirvi<br />
mosaxleobis procentuli wili<br />
organizaciis saqmianobis ZiriTad<br />
regionebSi.<br />
aspeqti: iribi <strong>ekonomikuri</strong> zegavlena<br />
ZiriTadi<br />
damatebiTi<br />
<strong>EC</strong>8 komerciuli, naturiT an<br />
sazogadoebisaTvis sasikeTo/<br />
saqvelmoqmedo saqmianobis<br />
formiT infrastruqturaSi<br />
ganxorcielebuli investiciebi<br />
da sazogadoebisaTvis sasargeblo<br />
momsaxurebis ganviTareba, aseve am<br />
gziT moxdenili zegavlena.<br />
<strong>EC</strong>9 mniSvnelovani iribi <strong>ekonomikuri</strong><br />
zemoqmedebis analizi da aRwera,<br />
aseve zemoqmedebis masStabi.<br />
ZiriTadi<br />
<strong>EC</strong>3 ramdenad asrulebs organizacia<br />
valdebulebebs, romlebic<br />
Tavis Tavze aiRo sapensio<br />
programis farglebSi `winaswar<br />
gansazRvruli pensiiT~.<br />
ZiriTadi<br />
<strong>EC</strong>4 mTavrobisagan miRebuli<br />
mniSvnelovani finansuri<br />
daxmareba.<br />
aspeqti: bazris dafarva<br />
damatebiTi<br />
<strong>EC</strong>5 organizaciis dabali kategoriis<br />
muSakis standartuli xelfasisa<br />
da adgilobrivi minimaluri<br />
xelfasis Sefardeba organizaciis<br />
saqmianobis ZiriTad regionebSi.<br />
ZiriTadi<br />
<strong>EC</strong>6 adgilobrivi mimwodeblebis<br />
gamoyenebis politika da<br />
praqtika, aseve adgilobrivi<br />
mimwodeblebisgan<br />
ganxorcielebuli Sesyidvebis<br />
procentuli wili organizaciis<br />
saqmianobis ZiriTad regionebSi.<br />
versia 3.0<br />
1
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
mniSvneloba<br />
saqmianobis <strong>ekonomikuri</strong> efeqturobis<br />
indikatorTa mixedviT angariSSi<br />
warmodgenilma monacemebma unda<br />
warmoaCinos:<br />
• rogor xdeba kapitalis moZraoba<br />
sxvadasxva dainteresebul mxareebs<br />
Soris; da<br />
• ZiriTadad ra saxis ekonomikur<br />
zegavlenas axdens organizacia<br />
sazogadoebis sxvadasxva fenebze.<br />
organizaciis saqmianobis <strong>ekonomikuri</strong><br />
maCveneblebi warmodgenas gviqmnis<br />
zogadad organizaciis saqmianobisa da misi<br />
mdgradobis Sesaxeb. aRsaniSnavia, rom am<br />
monacemebs organizaciebi sakmaod kargad<br />
asaxaven wliur finansur angariSebSi.<br />
finansur angariSebSi, rogorc wesi,<br />
mocemulia informacia organizaciis<br />
finansuri mdgomareobis, finansuri<br />
saqmianobis efeqturobis Sesaxeb, aseve<br />
imis Sesaxeb, Tu ra cvlilebebi moxda<br />
organizaciis finansur mdgomareobaSi<br />
da ra Sedegebs miaRwia organizaciam<br />
finansuri kapitalis marTvis kuTxiT.<br />
samwuxarod, finansur angariSebSi<br />
naklebad aris warmodgenili informacia<br />
imis Taobaze, Tu ra wvlili Seitana<br />
organizaciam ufro masStaburi<br />
<strong>ekonomikuri</strong> sistemebis mdgradobaSi,<br />
romelTa farglebSic igi saqmianobs.<br />
Tumca, unda aRiniSnos, rom swored<br />
es informacia ainteresebs metwilad<br />
`mdgradi ganviTarebis angariSis~<br />
mkiTxvelebs. organizacia SeiZleba<br />
finansurad sicocxlisunariani iyos,<br />
magram amas aRwevdes garkveuli gare<br />
Zalebis an garegani cvlilebebis<br />
meSveobiT. Tumca, igive gare faqtorebma<br />
SeiZleba garkveuli gavlena moaxdinos<br />
sxva dainteresebul mxareebzec.<br />
saqmianobis <strong>ekonomikuri</strong> efeqturobis<br />
<strong>indikatorebi</strong> zomavs organizaciis<br />
saqmianobis ekonomikur Sedegebs da am<br />
Sedegebis zegavlenas dainteresebul<br />
mxareTa farTo speqtrze.<br />
am kategoriis <strong>indikatorebi</strong> sam aspeqts<br />
moicavs:<br />
1. <strong>ekonomikuri</strong> efeqturoba.<br />
indikatorTa es jgufi asaxavs, Tu<br />
ra pirdapir ekonomikur zegavlenas<br />
axdens organizaciis saqmianoba da ra<br />
<strong>ekonomikuri</strong> Rirebuleba iqmneba am<br />
saqmianobiT.<br />
2. bazris dafarva. indikatorTa es<br />
jgufi gvawvdis informacias imis<br />
Sesaxeb, Tu ra saxis urierTqmedebebs<br />
axorcielebs organizacia konkretul<br />
bazrebze.<br />
3. iribi <strong>ekonomikuri</strong> zegavlena. es<br />
<strong>indikatorebi</strong> asaxavs sxvadasxva saxis<br />
ekonomikur zegavlenebs, romlebic<br />
warmoiqmneba organizaciis mier<br />
ganxorcielebuli saqmianobisa da<br />
biznes-operaciebis Sedegad.<br />
sxvadasxva ekonomikur indikatorebs<br />
Soris mravalgvari kavSirebi arsebobs.<br />
<strong>EC</strong>1 indikatorze darTuli `damatebiTi<br />
Rirebulebis cxrilis~ 1 elementebi<br />
dakavSirebulia sxva ekonomikur<br />
indikatorebTan; garkveuli kavSiri<br />
arsebobs aseve TanamSromelTa<br />
xelfasebs/daxmarebebs (<strong>EC</strong>1-2.1c da <strong>EC</strong>5),<br />
mTavrobasTan urTierTqmedebasa (<strong>EC</strong>1-<br />
2.1e da <strong>EC</strong>4) da sazogadoebisTvis gaRebul<br />
investiciebs (<strong>EC</strong>1-2.1f da <strong>EC</strong>8) Soris.<br />
<strong>ekonomikuri</strong> <strong>indikatorebi</strong> aseve mWidrod<br />
aris dakavSirebuli sxva protokolebSi<br />
mocemul indikatorebTan, maT Soris:<br />
• <br />
• <br />
• <br />
• <br />
• <br />
<strong>EC</strong>1-2.1c, <strong>EC</strong>5 da LA14 kavSirSia<br />
erTmaneTTan xelfasebis konteqstSi;<br />
<strong>EC</strong>1-2.1c, <strong>EC</strong>3 da LA3 kavSirSia<br />
erTmaneTTan TanamSromelTa<br />
SeRavaTebis/daxmarebebis konteqstSi;<br />
<strong>EC</strong>1-2.1f, <strong>EC</strong>6, <strong>EC</strong>8 da SO1 _<br />
adgilobriv TemTan urTierTqmedebis<br />
konteqstSi;<br />
<strong>EC</strong>2 (klimatis SecvlasTan<br />
dakavSirebuli riskebi) kavSirSia<br />
indikatorTan EN3 (energiis pirdapiri<br />
moxmareba); da<br />
<strong>EC</strong>10 (iribi <strong>ekonomikuri</strong> zegavlena)<br />
da SO1(socio-<strong>ekonomikuri</strong><br />
zemoqmedeba Temze/sazogadoebaze)<br />
aseve kavSirSia erTmaneTTan.<br />
1<br />
ix. qvemoT: <strong>EC</strong> 1, monacemTa Segroveba-damuSaveba da warmodgena (mTargmn. SeniSvn.).<br />
2<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
ganmartebebi<br />
organizaciis saqmianobis ZiriTadi<br />
regionebi (Significant locations of operation)<br />
es aris regionebi (geografiuli arealebi),<br />
sadac organizaciis Semosavlebi erTi<br />
bazridan, aseve gaweuli danaxarjebi,<br />
dainteresebul mxareTaTvis gadaxdili<br />
Tanxebi, warmoebuli produqcia an<br />
TanamSromelTa raodenoba organizaciis<br />
globaluri jamuri maCveneblebis<br />
mniSvnelovan wils qmnis 2 da sadac zemoT<br />
CamoTvlili maCveneblebi imdenad<br />
masStaburia, rom gansakuTrebul<br />
mniSvnelobas iZens organizaciis an mis<br />
dainteresebul mxareTa mier seriozuli<br />
gadawyvetilebebis miRebisas. rogorc<br />
wesi, amgvar regionebSi organizaciis<br />
saqmianobis maCveneblebis erToblioba<br />
Seadgens organizaciis saqmianobis<br />
jamuri maCveneblebis udides<br />
nawils. organizaciebma angariSSi<br />
unda Camoayalibon da ganmarton is<br />
kriteriumebi, romelTa mixedviTac<br />
gansazRvres sakuTari saqmianobis<br />
ZiriTadi regionebi. am regionebis<br />
gansazRvrisas angariSmgebelma<br />
organizaciebma aseve unda gamoiyenon<br />
`finansuri aRricxvis saerTaSoriso<br />
standartebi~14 (IAS 14). 3<br />
zogadi miTiTebebi da damowmebis ZiriTadi<br />
wyaroebi (Sesabamisi standartebi,<br />
konvenciebi da sxva dokumentebi)<br />
• <br />
SeZlebisdagvarad unda<br />
daeyrdnoT organizaciis<br />
im finansur angariSTa monacemebs,<br />
romelTac auditi CautardaT, an<br />
menejmentis mimdinare aRricxvas,<br />
romelic Sida auditma Seamowma.<br />
nebismier SemTxvevaSi, informaciis<br />
damuSavebisas unda gamoiyenoT:<br />
`finansuri aRricxvis<br />
saerTaSoriso standartebi~ (IFRS)<br />
da `standartebis interpretacia~,<br />
romlebic momzadebuli da<br />
gamoqveynebuli aqvs ` finansuri<br />
aRricxvis saerTaSoriso<br />
standartebis sabWos~ (IASB)<br />
(indikatorTa zogierT<br />
protokolSi miTiTebulia<br />
aRricxvis konkretuli<br />
saerTaSoriso sabuRaltro<br />
standartebi, romelTac unda<br />
gaecnoT); an<br />
• finansuri angariSgebis<br />
standartebi, romlebic<br />
aRiarebulia regionul an<br />
saerTaSoriso doneze.<br />
angariSmgebelma organizaciam calsaxad<br />
unda miuTiTos, romeli standartebi<br />
gamoiyena da garkveviT daimowmos<br />
Sesabamisi wyaroebi.<br />
segmenturi angariSgeba<br />
• <br />
finansuri aRricxvis saerTaSoriso<br />
standartebis sabWos (IASB)<br />
vebgverdze (www.iasb.org) SegiZliaT<br />
gaecnoT finansuri angariSgebis<br />
saerTaSoriso standartebs. 4<br />
angariSis warmdgenma organizaciebma<br />
unda isargeblon `finansuri aRricxvis<br />
saerTaSoriso standartebiT 14~ (IAS<br />
14), rodesac gansazRvraven termins<br />
,,adgilobrivi“, rogorc es moiTxoveba<br />
<strong>EC</strong>1, <strong>EC</strong>5, <strong>EC</strong>6 da <strong>EC</strong>7 <strong>indikatorebi</strong>sTvis.<br />
• <strong>ekonomikuri</strong> <strong>indikatorebi</strong>saTvis<br />
monacemebis Segroveba-damuSavebisas<br />
2<br />
magaliTad, Tu regionSi warmoebuli produqcia organizaciis mTliani produqciis mniSvnelovan wils qmnis;<br />
Tu regionSi dasaqmebul TanamSromelTa raodenoba organizaciis mTliani SromiTi resursebis mniSvnelovans<br />
wils qmnis; Tu regionSi gaweuli danaxarjebi organizaciis mier globalurad gawuli danaxarjebis jamuri<br />
raodenobis mniSvnelovan wils qmnis da a. S. (mTargmn. SeniSvn.).<br />
3<br />
International Accounting Standards 14.<br />
4<br />
International Financial <strong>Reporting</strong> Standards (IFRS).<br />
versia 3.0<br />
3
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
<strong>EC</strong>1 Seqmnili da ganawilebuli<br />
<strong>ekonomikuri</strong> Rirebuleba -<br />
Semosavlebis, mimdinare sawarmoo<br />
xarjebis, TanamSromelTa<br />
anazRaurebis, gacemuli<br />
Semowirulobebisa da<br />
sazogadoebisaTvis gaRebuli sxva<br />
investiciebis, gaunawilebeli<br />
mogebis, aseve kapitalis<br />
mimwodeblebisa da saxelmwifosTvis<br />
gadaxdili Tanxebis CaTvliT<br />
1. mniSvneloba<br />
monacemebi imis Sesaxeb, Tu rogor qmnis<br />
da anawilebs organizacia ekonomikur<br />
Rirebulebas, gviCvenebs, Tu rogor<br />
qmnis organizacia dovlaTs Tavisi<br />
dainteresebuli mxareebisaTvis.<br />
`warmoebuli da ganawilebuli <strong>ekonomikuri</strong><br />
Rirebulebis 5 cxrilis~ ramdenime<br />
komponenti zogad warmodgenas gviqmnis<br />
aseve angariSmgebeli organizaciis<br />
<strong>ekonomikuri</strong> maCveneblebis Sesaxeb, rac<br />
dagexmarebaT sxva monacemebis ukeT<br />
gagebaSi. Tu monacemebi warmoebuli da<br />
ganawilebuli <strong>ekonomikuri</strong> Rirebulebis<br />
Sesaxeb cal-calkea warmodgenili<br />
qveynebisTvis, es monacemebi gvexmareba<br />
SevafasoT, Tu ra wvlili Seitana<br />
organizaciam adgilobriv ekonomikaSi<br />
da rogoria am wvlilis fuladi<br />
gamoxatuleba.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 monacemTa warmodgena:<br />
• monacemebi warmoebuli da<br />
ganawilebuli <strong>ekonomikuri</strong><br />
Rirebulebis Sesaxeb sasurvelia<br />
efuZnebodes organizaciis<br />
finansur angariSebs an mogebawagebis<br />
angariSebs, romelTac<br />
auditi CautardaT, an menejmentis<br />
mimdinare aRricxvas, romelic Sida<br />
auditma Seamowma. aseve sasurvelia,<br />
rom monacemebi <strong>ekonomikuri</strong><br />
Rirebulebis Sesaxeb warmodgenili<br />
iyos daricxvis meTodis<br />
gamoyenebiT 6 , cxrilis formatSi,<br />
romelic Seicavs globaluri<br />
masStabiT organizaciis<br />
saqmianobis ZiriTad komponentebs,<br />
rogorc es qvemoT aris mocemuli.<br />
zogierT SemTxvevaSi monacemebi<br />
sakaso meTodis (anu faqtobrivi<br />
gadaxdebis daangariSebis<br />
meTodis) 7 gamoyenebiTac SeiZleba<br />
warmoadginoT, Tu SesaZlebelia<br />
dasabuTdes am konkretul<br />
SemTxvevaSi sakaso meTodis<br />
gamoyenebis mizanSewonileba.<br />
am SemTxvevaSic monacemebi<br />
warmoadgineT cxrilis saxiT,<br />
romelic qvemoT mocemul ZiriTad<br />
komponentebs Seicavs.<br />
5<br />
Economic Value Generated and Distributed (EVG&D).<br />
6<br />
daricxvis meTodi (aAccrual basis accounting) - sabuRaltro aRricxvis meTodi, romlis Tanaxmadac organizaciis<br />
Semosavlebi aRiricxeba im fiskaluri periodis ganmavlobaSi, rodesac es Semosavlebi iyo miRebuli, miuxedavad<br />
imisa, Tu rodis ganxorcielda am Semosavlebis Camoricxva; aseve danaxarjebi aRiricxeba im periodis<br />
ganmavlobaSi, rodesac isini gaweul iyo qaRaldze, miuxedavad imisa, faqtiurad gadaxdilia Tu ara Tanxa. sxva<br />
sityvebiT, daricxvis meTodiT sabuRaltro aRricxvisas, rogorc Semosavlebi, aseve danaxarjebi aRiricxeba<br />
maSin, rodesac maT adgili hqondaT (da ara rodesac ganxorcielda realuri Tanxis gadaricxva). gansxvaveba<br />
daricxvis meTodiT aRricxvasa da sakaso meTodiT (anu faqtobrivi gadaxdebis daangariSebis meTodiT) aRricxvas<br />
Soris imaSi mdgomareobs, Tu rodis xdeba Semosavlebisa da danaxarjebis aRricxva. sakaso meTodiT aRricxvisas<br />
Semosavlebi aRiricxeba maSin, rodesac Tanxa realurad Semodis organizaciaSi, da danaxarjebi – rodesac<br />
realurad ganxorcielda Tanxis gadaxda (ganurCevlad imisa, TuU rodis gaica an miRebul iqna angariSfaqtura).<br />
daricxvis meTodiT aRricxvis gamoyeneba kompaniaTa Tu specialistTa umravlesobas kanoniT moeTxoveba.<br />
amasTanave, daricxvis meTodis gamoyenebisas kompaniebs aqvT garkveuli Tavisuflebis xarisxi, Tu rodis iqna<br />
Semosavali da danaxarji `aRiarebuli~. Tumca arsebobs kanonebi, romlebic aregulirebs `aRiarebas@”. amasTan<br />
erTad, kompaniebs moeTxovebaT sifrTxile gamoiCinon im Semosavlebis daangariSebisas, romlebic aRricxulia,<br />
magram SesaZloa realurad ar Camoiricxos (mTargmn. SeniSvn.).<br />
7<br />
sakaso meTodi (cash basis accounting) –ix. wina sqolio (mTargmn. SeniSv.).<br />
4<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
imisaTvis, rom ukeT Sefasdes,<br />
Tu ra gavlenas axdens organizacia<br />
adgilobriv ekonomikaze, monacemebi<br />
warmoebuli da ganawilebuli<br />
<strong>ekonomikuri</strong> Rirebulebis Sesaxeb<br />
unda warmoadginoT calkeuli<br />
qveynebis, regionebisa da calkeuli<br />
bazrebis mixedviTac ki, Tu<br />
am qveynebSi/regionebSi/bazrebze<br />
warmoebuli da ganawilebuli<br />
<strong>ekonomikuri</strong> Rirebuleba<br />
organizaciis saerTo maCveneblebis<br />
mniSvnelovan wils Seadgens.<br />
angariSmgebeli organizaciebi<br />
movaleni arian ganmarton, ra<br />
kriteriumebiT gansazRvraven, ras<br />
warmoadgens `mniSvnelovani~ wili.<br />
2.2 miTiTebebi warmoebuli da<br />
ganawilebuli <strong>ekonomikuri</strong><br />
Rirebulebis cxrilis SedgenisTvis<br />
a) Semosavlebi moicavs Semdegs:<br />
• sufTa gayidvebi, rac udris<br />
produqciisa da momsaxurebis<br />
mTlian Rirebulebas<br />
gamoklebuli dabrunebuli<br />
produqciis Rirebuleba da<br />
fasdaklebebi.<br />
• <br />
finansuri investiciebidan<br />
miRebuli Semosavlebi moicavs<br />
finansur sesxze procentis<br />
saxiT miRebul naRd fuls,<br />
dividendebs aqciebidan,<br />
roialtis 8 da aqtivebis<br />
gamoyenebiT miRebul pirdapir<br />
Semosavals (magaliTad, uZravi<br />
qonebidan miRebuli qira).<br />
• aqtivebis gayidviT miRebuli<br />
Semosavlebi gulisxmobs<br />
materialur aqtivebs (uZravi<br />
komponenti<br />
SeniSvna<br />
warmoebuli pirdapiri <strong>ekonomikuri</strong> Rirebuleba<br />
a) Semosavlebi wminda gayidvebi + finansuri investiciebisa<br />
da aqtivebis realizaciis Sedegad miRebuli<br />
Semosavlebi<br />
ganawilebuli <strong>ekonomikuri</strong> Rirebuleba<br />
b) sawarmoo xarjebi mimwodeblebisaTvis gadaxdili Tanxebi,<br />
arastrategiuli investiciebi, roialti da<br />
`mxardaWeris anazRaureba~<br />
g) TanamSromelTa xelfasebi da daxmarebebi TanamSromelTaTvis gadaxdili Tanxebis<br />
jamuri raodenoba (mimdinare anazRaureba,<br />
da ara samomavlo valdebulebebi)<br />
d) finansebis momwodeblebisaTvis gadaxdili<br />
Tanxebi<br />
e) saxelmwifosTvis gadaxdili Tanxebi (qveynebis<br />
mixedviT – ix. ganmartebebi zemoT)<br />
organizaciis kapitalis momwodeblebisTvis<br />
gadaxdili nebismieri saxis Tanxebi<br />
jamuri gadasaxadebi<br />
v) saTemo investiciebi sazogadoebis/Temis sasargeblod gaRebuli<br />
Tanxebi da nebayofilobiTi investiciebi<br />
(Semowirulobebis CaTvliT)<br />
gaunawilebeli mogebis <strong>ekonomikuri</strong><br />
Rirebuleba (daiangariSeba Semdegnairad -<br />
warmoebul ekonomikur Rirebulebas gamoklebuli<br />
ganawilebuli <strong>ekonomikuri</strong> Rirebuleba)<br />
investiciebi, sakuTari kapitali, a.S.<br />
8<br />
roialti (royalty) – salicenzio gadasaxadi, wiaRiseulis mopovebs an inteleqtualuri sakuTrebis gamoyenebis<br />
uflebis gadasaxadi (mTargmn. SeniSvn.).<br />
versia 3.0<br />
5
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
qoneba, infrastruqtura,<br />
mowyobiloba) an aramaterialur<br />
aqtivebs (inteleqtualuri<br />
sakuTrebis ufleba, dizaini da<br />
brendis saxelwodeba).<br />
b) sawarmoo (operaciuli) xarjebi:<br />
• angariSmgebeli organizaciis<br />
mier masalis, produqciis<br />
komponentebis, mowyobilobebisa<br />
da momsaxurebis SesyidvisaTvis<br />
organizaciis gareT naRdi<br />
fuliT gadaxdili nebismieri<br />
Tanxa. amaSi Sedis qira uZrav<br />
qonebaze, licenziis mosakrebeli,<br />
`mxardaWeris anazRaureba~ 9<br />
(vinaidan maT calsaxa komerciuli<br />
daniSnuleba aqvT), roialti,<br />
kontraqtorebis anazRaureba,<br />
muSakTa gadamzadebasTan<br />
dakavSirebuli xarjebi (mowveuli<br />
trenerebis SemTxvevaSi),<br />
spectansacmeli muSakTaTvis da a.S.<br />
g) TanamSromelTa xelfasebi da<br />
daxmarebebi:<br />
• mTliani saxelfaso fondi<br />
moicavs TanamSromleTa<br />
xelfasebs, TanamSromelTa<br />
nacvlad organizaciis mier<br />
gadaxdili saxelmwifo<br />
gadasaxadebis CaTvliT<br />
(TanamSromleTa saSemosavlo<br />
gadasaxadebi, mosakreblebi,<br />
umuSevrobis socialuri<br />
fondebisTvis gadaxdili<br />
gadasaxadebi). StatgareSe<br />
daqiravebuli muSakebi, romlebic<br />
organizaciisaTvis asruleben<br />
raime samuSaos, rogorc wesi, aq<br />
ar unda gaiTvaliswinoT. maTi<br />
xelfasi unda aisaxos `mimdinare<br />
xarjebis~ nawilSi, rogorc<br />
momsaxurebaSi gadaxdili Tanxa.<br />
• daxmarebebi moicavs standartul<br />
daxmarebas (mag., sapensio,<br />
sadazRvevo, samsaxurebrivi<br />
transportiT sargeblobisa da<br />
TanamSromelTa samedicino momsaxurebis<br />
Tanxebi), an sxva saxis<br />
daxmarebas, romelic muSaks gaeweva<br />
_ es SeiZleba iyos biniT uzrunvelyofa/binis<br />
qiris gadaxda,<br />
uprocento sesxebi, sazogadoebrivi<br />
transportiT sargeblobis<br />
xarjebis dafarva, saswavlo<br />
grantebi da samsaxuridan daTxovil<br />
muSakTa kompensacia. aq ar<br />
Sedis gadamzadebis xarjebi, spectansacmlis<br />
an sxva samuSao aR-<br />
Wurvilobis xarjebi, romlebic<br />
uSualod muSakis saqmianobas<br />
ukavSirdeba.<br />
d) kapitalis momwodeblebisaTvis<br />
gadaxdili Tanxebi:<br />
• yvela kategoriis aqcionerTaTvis<br />
gadaxdili dividendebi;<br />
• kreditorebisTvis gadaxdili<br />
sesxis procentebi;<br />
• aq Semodis procentebi nebismieri<br />
saxis kreditze an sesxze (ara<br />
mxolod grZelvadian valze), aseve<br />
privilegirebul aqcionerTa<br />
dagvianebuli dividendebis<br />
sauravebi.<br />
e) saxelmwifosTvis gadaxdili Tanxebi:<br />
• kompaniis yvela gadasaxadi<br />
(saSemosavlo, mogebis, qonebis<br />
da a.S.), da maTTan dakavSirebuli<br />
jarimebi, gadaxdili adgilobriv,<br />
erovnul Tu saerTaSoriso doneze.<br />
aq ar unda Sevides gadavadebuli<br />
gadasaxadebi, vinaidan maTi gadaxda<br />
SeiZleba sulac ar moxdes. Tu<br />
organizacia erTze met qveyanaSi<br />
9<br />
mxardaWeris anazRaureba (facilitation payments) – eTikuri TvalsazrisiT saeWvo gadasaxadi, romlis mizania<br />
garkveuli momsaxurebis miRebis daCqareba an stimulireba. Cveulebriv, `mxardaWeris nazRaurebas~ ganasxvaveben<br />
aSkara qrTamisa an korufciuli qmedebisagan. bevr qveyanaSi `mxardaWeris anazRaureba~ (anu garkveul<br />
SemTxvevebSi mcire moculobis Tanxebis araoficialurad gadaxda) miRebuli praqtikaa da kanonieradac iTvleba.<br />
kompanias, romelic ramdenime qveyanaSi saqmianobs, SeiZleba sakuTari qveynis kanonmdeblobiT ekrZalebodes<br />
amgvari `mxardaWeris anazRaurebis~ gadaxda, Tumca is eTikur problemas waawydeba im qveynebSi saqmianobisas,<br />
sadac `mxardaWeris anazRaurebis~ gadaxda miRebulia da biznesis warmoebis Semadgenel nawils warmoadgens<br />
(mTargmn. SeniSvn.).<br />
6<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
funqcionirebs, informacia gadasaxadebis<br />
Sesaxeb warmoadgineT<br />
daTiSulad, qveynebis mixedviT.<br />
organizaciam unda ganmartos,<br />
segmentaciis ra gansazRvreba<br />
gamoiyena.<br />
v) sazogadoebis sasargeblod gaRebuli<br />
investiciebi (saTemo investiciebi):<br />
• im sazogadoebis sasargeblod<br />
gaRebuli nebayofilobiTi<br />
Semowirulobebi da investiciebi,<br />
romelSic organizacia funqcionirebs,<br />
TUu beneficiarebs organizaciasTan<br />
araviTari kavSiri<br />
ara aqvT. es moicavs saqvelmoqmedo<br />
organizaciebisaTvis, arasamTavrobo<br />
organizaciebisa<br />
da kvleviTi institutebisaTvis<br />
gaRebul Semowirulobebs<br />
(Tu xsenebuli organizaciebi<br />
ar arian CarTulni angariSmgebeli<br />
organizaciis komerciul<br />
saqmianobasTan dakavSirebul<br />
kvlevebSi), aseve municipaluri<br />
infrastruqturis ganviTarebasa<br />
da eqspluataciaze gaRebul<br />
xarjebs (mag., rekreaciuli infrastruqtura<br />
– garTobisa da<br />
dasvenebis adgilebi da a. S.) da<br />
socialuri programebis uSualo<br />
dafinansebisaTvis gaRebul<br />
xarjebs (kulturuli da saganmanaTleblo<br />
RonisZiebebis CaTvliT).<br />
es Tanxa unda asaxavdes im<br />
realur xarjebs, romlebic organizaciam<br />
saangariSo periodSi<br />
gaswia da ara am periodisaTvis<br />
nakisr valdebulebebs.<br />
• infrastruqturaSi Cadebul<br />
investiciebTan dakavSirebiT aRsaniSnia,<br />
rom amgvari investiciebis<br />
jamuri Tanxa unda moicavdes<br />
rogorc kapitalur xarjebs, ise<br />
saqonlis SeZenaze da muSaxelis<br />
daqiravebaze gaweul xarjebs.<br />
mimdinare programebis an moqmedi<br />
obieqtebis/dawesebulebebis dafinansebis<br />
SemTxvevaSi (mag., organizacia<br />
afinansebs sazogadoebrivi<br />
moxmarebis obieqtebis yoveldRiur<br />
saqmianobas), investiciebis<br />
Tanxa unda moicavdes amgvar operaciul<br />
(mimdinare) xarjebs.<br />
• aq ar Sedis samarTlebriv da komerciul<br />
saqmianobaze gaweuli<br />
xarjebi, an investiciebi, romlebsac<br />
mxolod komerciuli<br />
miznebi aqvs. politikuri partiebisTvis<br />
gaRebuli Semowirulobebi<br />
am nawilSi unda SeitanoT,<br />
Tumca, ufro detalurad amgvari<br />
Semowirulobebi SO6-Si aisaxeba.<br />
• nebismieri infrastruqturuli<br />
investicia, romelic, upirveles<br />
yovlisa, organizaciis ZiriTad<br />
saqmianobas ukavSirdeba (mag., ma-<br />
Rarosken an qarxnisken mimavali<br />
gzis mSenebloba), an organizaciis<br />
saqmianobis xelSewyobas emsaxureba,<br />
am punqtSi ar aisaxeba.<br />
Tumca, am nawilSi unda asaxoT<br />
investiciebi iseT infrastruqturaSi,<br />
romelic organizaciis<br />
saqmianobas uSualod ar ukav-<br />
Sirdeba, magaliTad, Tu organizacia<br />
Tavisi TanamSromlebisa da<br />
maTi ojaxebisaTvis aaSenebs skolas<br />
an saavadmyofos<br />
3. ganmartebebi<br />
ar aris.<br />
4. informaciis mopoveba da dokumentireba<br />
am indikatorisTvis informacia SeiZleba<br />
moiZioT safinanso ganyofilebaSi,<br />
saxazino ganyofilebaSi an buRalteriaSi.<br />
5. damowmebis ZiriTadi wyaroebi<br />
• gamoiyeneT finansuri aRricxvis<br />
saerTaSoriso standarti 12<br />
_ saSemosavlo gadasaxadebis<br />
Taobaze; finansuri aRricxvis<br />
saerTaSoriso standarti 14 _<br />
segmentur angariSgebaze; finansuri<br />
aRricxvis saerTaSoriso standarti<br />
18 – Semosavlebze; finansuri<br />
aRricxvis saerTaSoriso standarti<br />
19 – TanamSromleTa daxmarebebsa da<br />
SeRavaTebze. 10<br />
10<br />
International Accounting Standard (IAS) 12 on Income Taxes, IAS 14 on segment <strong>Reporting</strong>, IAS 18 on Revenues, and IAS 19<br />
on Employee Benefits.<br />
versia 3.0<br />
7
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
<strong>EC</strong>2 finansuri danaxarjebi,<br />
organizaciis winaSe warmoqmnili<br />
safrTxeebi da SesaZleblobebi,<br />
romlebic klimatis cvlilebas<br />
ukavSirdeba<br />
1. mniSvneloba<br />
klimatis clileba garkveuli riskebisa<br />
da SesaZleblobebis Semcvelia rogorc<br />
organizaciebisTvis, ise maTi investorebisa<br />
da sxva dainteresebuli mxareebisaTvis.<br />
klimaturi pirobebisa da amindis Secvlam<br />
SeiZleba organizaciebi fizikuri riskebis<br />
winaSe daayenos. amgvar riskebs ganekuTvneba<br />
xSiri grigalis zemoqmedeba, zRvis donis<br />
Secvla, garemo temperaturisa da wylis<br />
xelmisawvdomobis Secvla, uaryofiTi zemoqmedeba<br />
personalze, kerZod, personalis<br />
janmrTelobaze (mag., sicxiT gamowveuli<br />
daavadebebi an avadmyofobebi), an saqmianobis<br />
sxva adgilas gadatanis aucilebloba.<br />
mTavrobebi cdiloben daareguliron<br />
saqmianoba, romelic zemoqmedebas axdens<br />
klimatis cvlilebaze. Sesabamisad, organizaciebi,<br />
romelTa saqmianobas mohyveba<br />
atmosferoSi saTburis airebis gafrqveva,<br />
iZulebulni arian gazardon xarjebi, raTa<br />
daakmayofilon maregulirebeli organoebisa<br />
Tu kanonmdeblobis moTxovnebi, rac<br />
asustebs maT konkurentunarianobas. saTburis<br />
airebis gafrqevevaze dawesebuli SezRudvebi<br />
organizaciebisTvis axal SesaZleblobebsac<br />
warmoqmnis, romlebic axali teqnologiebisa<br />
da bazrebis Seqmnas mohyveba. es gansakuTrebiT<br />
im organizaciebs exeba, romelTac SeuZliaT<br />
energia da energoproduqtebi ufro<br />
efeqturad gamoiyenon an awarmoon.<br />
EN16 indikatori gvawvdis monacemebs<br />
saTburis airebis gamofrqvevis erTiani<br />
moculobis Sesaxeb, xolo EN18 iZleva<br />
informacias imis Taobaze, Tu ra Ronis-<br />
Ziebebi gaatares da ra Sedegebs miaRwies<br />
organizaciebma amgvari gamofrqvevebis<br />
Semcirebis kuTxiT.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 angariSSi miuTiTeT, ganixila Tu ara<br />
organizaciis xelmZRvanelma organom<br />
klimatis cvlilebasTan dakavSirebuli<br />
riskebi da SesaZleblobebi.<br />
2.2 miuTiTeT klimatis cvlilebiT<br />
gamowveuli riskebi da/an SesaZleblobebi,<br />
romelTac SeiZleba garkveuli<br />
finansuri Sedegebi mohyves<br />
organizaciisTvis. es moicavs Semdegs:<br />
• klimatis cvlilebiT gamowveuli<br />
fizikuri safrTxeebi (mag., amindis<br />
clilebis zegavlena da cxeli<br />
amindiT gamowveuli daavadebebi);<br />
• am sakiTxis maregulirebel<br />
kanonmdeblobasTan dakavSirebuli<br />
riskebi (mag., axali kanonmdeblobis<br />
moTxovnaTa dasakmayofilblad<br />
gatarebul RonisZiebebze da<br />
sistemebis Seqmnaze gaweuli xarjebi);<br />
• klimatis cvlileba dRis wesrigSi<br />
ayenebs axali teqnologiebis, axali<br />
produqciisa da momsaxurebis<br />
Seqmnis da miwodebis aucileblobas,<br />
rac rigi organizaciebisaTvis axal<br />
SesaZleblobas warmoadgens;<br />
• organizaciis konkurentunarianobis<br />
zrdis SesaZlebloba, rac ukavSirdeba<br />
klimatis cvlilebiT gamowveul<br />
axal sakanonmdeblo moTxovnebsa Tu<br />
teqnologiur miRwevebs.<br />
2.3 miuTiTeT, ganaxorciela Tu ara menejmentma<br />
im xarjebis raodenobrivi Sefaseba<br />
(mag., dazRvevisa da naxSirbadis<br />
kreditis 11 Rirebuleba), romelTa<br />
gaweva organizacias mouwevs klimatis<br />
cvlilebis Sedegad. xarisxobrivi<br />
Sefasebis Catarebac sasargeblo iqneboda,<br />
Tu aris amis SesaZlebloba. Tu<br />
amgvari xarisxobrivi Sefaseba Catarda,<br />
miuTiTeT, ra instrumentebi gamoiyeneT<br />
SefasebisaTvis da ra finansuri<br />
Sedegebi mohyva mas.<br />
3. ganamartebebi<br />
ar aris.<br />
4. informaciis mopoveba da dokumentireba<br />
monacemebi am indikatorisTvis SeiZleba<br />
moiZioT organizaciis mmarTvelobiTi<br />
organos an garemosdacviTi komitetebis<br />
mier momzadebul Canawerebsa da oqmebSi.<br />
5. damowmebis ZiriTadi wyaroebi<br />
ar aris.<br />
11<br />
naxSirbadis krediti (carbon credit) - sertifikati, romelic adasturebs, rom mTavrobam an kompaniam gadaixada<br />
saTanado Tanxa an ganaxorciela saTanado RonisZiebebi, raTa atmosferoSi naxSirorJangis gafrqvevis odenoba<br />
Semcirdes.<br />
8<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
<strong>EC</strong>3 ramdenad asrulebs organizacia<br />
valdebulebebs, romlebic Tavis<br />
Tavze aiRo sapensio programis<br />
farglebSi `winaswar gansazRvruli<br />
pensiiT~ 12<br />
1. mniSvneloba<br />
rodesac organizacia Tavis TanamSromlebs<br />
sapensio programas sTavazobs, am<br />
pirobis Sesruleba organizaciisTvis<br />
valdebulebas warmoadgens, vinaidan<br />
maszea damokidebuli organizaciis<br />
TanamSromelTa grZelvadiani<br />
keTildReoba. marTalia, `winaswar<br />
gansazRvruli pensiiT~ sapensio programis<br />
SemoReba garkveul sirTuleebs uqmnis<br />
damqiravebels im TvalsazrisiT, rom<br />
organizacia winaswar iRebs garkveul<br />
valdebulebebs, romlebic unda<br />
Seasrulos. sxva tipis sapensio programebi,<br />
rogoric aris, magaliTad, `sapensio<br />
programa fiqsirebuli gadasaxadiT~, 13<br />
ar uzrunvelyofs pensiis moculobas, an<br />
am sapensio programis xelmisawvdomobas<br />
yvela TanamSromlisaTvis. sapensio<br />
programa, romelsac airCevs organizacia,<br />
garkveul Sedegebs gamoiRebs<br />
rogorc TanamSromlebisTvis, ise<br />
damqiraveblisaTvis. amasTanave, saTanadod<br />
dafinansebuli sapensio programa, erTis<br />
mxriv, organizaciaSi moizidavs kadrebs<br />
da uzrunvelyofs maT SenarCunebas,<br />
meore mxriv ki, uadvilebs damqiravebels<br />
grZelvadiani finansuri da strategiuli<br />
gegmis SemuSavebas.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 miuTiTeT, ra tipis sapensio<br />
programas sTavazobs organizacia<br />
TanamSromlebs:<br />
• sapesnio programas winaswar<br />
gansazRvruli pensiebiT; Tu<br />
• sxva saxis sapensio programas.<br />
2.2 Tu organizaciaSi moqmedebs<br />
sapesnio programa winaswar<br />
gansazRvruli pensiebiT, miuTiTeT,<br />
am programiT gaTvaliswinebuli<br />
pensiebi damqiravebelma uSualod<br />
organizaciis saerTo saxsrebidan<br />
unda gadaixados, Tu calke fondidan,<br />
romlis marTva organizaciis<br />
resursebisgan damoukideblad<br />
xorcieldeba.<br />
2.3 Tu sapensio programiT<br />
gaTvaliswinebli valdebulebebis<br />
dafarvas organizacia uSualod<br />
Tavisi resursebidan gegmavs,<br />
miuTiTeT am valdebulebaTa<br />
savaraudo Rirebuleba.<br />
2.4 Tu sapensio programiT<br />
gaTvaliswinebuli valdebulebebis<br />
dafarva calke Seqmnili fondis<br />
meSveobiT xorcieldeba, miuTiTeT:<br />
12<br />
sapensio programa winaswar gansazRvruli pensiiT (Defined benefit pension plan) - sapensio programa,<br />
romlis monawileebsac garantirebuli aqvT pensiis garkveuli, winaswar gansazRvruli odenoba, xolo<br />
pesniis odenoba damokidebulia rogorc muSakis samuSao staJze, ise garkveuli wlebis ganmavlobaSi<br />
miRebuli xelfasis odenobaze. amgvarad, pensiis odenoba SeiZleba dadgenili iyos fiqsirebuli Tanxis<br />
saxiT, an garkveuli wlebis ganmavlobaSi miRebuli saSualo xelfasis procentuli wilis saxiT. am programis<br />
mixedviT sapensio fondSi Senatanebs akeTeben damqiraveblebi da zogjer, nawilobriv muSakebic. `sapensio<br />
programa gansazRvruli pensiiT~ gansxvavdeba mravali sxva saxis sapensio programebisagan, romelTa<br />
farglebSic muSakisaTvis gadaxdili pensiis odenoba damokidebulia investirebuli Tanxebidan miRebuli<br />
Semosavlebis moculobaze. sapensio programa gansazRvruli pensiiT SeiZleba damatebiT sTavazobdes<br />
programis monawileebs sagadasaxado SeRavaTebs (`sapensio programa gansazRvruli sagadasaxado<br />
pirobebiT~ - tax-qualified benefit plan). (mTargmn. SeniSvn.).<br />
13<br />
sapensio programa fiqsirebuli gadasaxadiT (Defined contribution pension plan) - sapensio programa, romlis<br />
farglebSic winaswar gansazRvrulia, Tu ra odenobis Tanxas ixdis sapensio fondSi muSaki da damqiravebeli,<br />
xolo muSakisTvis gadaxdili pensiis odenoba damokidebuli iqneba sapensio fondSi gadaricxuli Tanxis jamur<br />
odenobaze da sapensio fondis mier am Tanxis investirebiT miRebuli Semosavlebis odenobaze (mTargmn. SeniSvn.).<br />
versia 3.0<br />
9
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
• ganxorcielebuli Sefasebis<br />
Tanaxmad, programiT nakisr<br />
valdebulebaTa ra nawils dafaravs<br />
am mizniT gamoyofili aqtivebi;<br />
• rogor ganxorcielda es Sefaseba;<br />
• rodis ganxorcielda es Sefaseba.<br />
2.5 Tu sapensio valdebulebebis dafarva<br />
calke Seqmnili fondis meSveobiT<br />
srulad ver xerxdeba, aRwereT<br />
strategia (Tu aseTi strategia<br />
arsebobs), romelic damqiravebels<br />
SemuSavebuli aqvs am valdebulebaTa<br />
srulad dasafarad da miuTiTeT<br />
Sesabamisi vadebi, Tu es vadebi<br />
gansazRvrulia (anu rogor da ra<br />
droSi gegmavs menejmenti sapensio<br />
programiT nakisri valdebulebebis<br />
srulad dafarvas).<br />
2.6 miuTiTeT, xelfasis ra procents<br />
gaiRebs TanamSromeli an<br />
damqiravebeli sapensio fondisaTvis.<br />
2.7 miuTiTeT, rogoria sapensio<br />
programebSi organizaciis<br />
TanamSromelTa monawileobis xarisxi<br />
(mag., savaldebulo an nebayofilobiT<br />
programebSi monawileoba;<br />
regionalur an qveynis sapensio<br />
programebSi monawileoba; aseve,<br />
finansuri zegavlenis mqone sapensio<br />
programebSi monawileoba).<br />
teqnika gamoiyeneT, romelsac<br />
iyenebT organizaciis finansuri<br />
angariSebis momzadebisas. gaxsovdeT,<br />
rom sapesnio programa winaswar<br />
gansazRvruli pensiebiT warmoadgens<br />
`finansuri aRricxvis saerTaSoriso<br />
standartis” (IAS) 19-is nawils, Tumca<br />
es standarti gacilebiT met sakiTxs<br />
exeba.<br />
3. ganamartebebi<br />
sruli dafarva (Full coverage)<br />
rodesac sapensio programis aqtivebi<br />
srulad faravs an aWarbebs sapensio<br />
programiT gaTvaliswinebul<br />
valdebulebebs.<br />
4. informaciis mopoveba da dokumentireba<br />
informacia am indikatorisTvis SeiZleba<br />
moiZioT organizaciis safinanso<br />
ganyofilebaSi an buRalteriaSi.<br />
5. damowmebis ZiriTadi wyaroebi<br />
• finansuri aRricxvis saerTaSoriso<br />
standarti 19 “TanamSromelTa<br />
daxmarebebisa da SeRavaTebis<br />
Sesaxeb” 14 .<br />
2.8 sxvadasxva iurisdiqciebis<br />
farglebSi (mag., sxvadasxva qveynebSi)<br />
sxvadasxvagvari ganmartebebi da<br />
miTiTebebi arsebobs im meTodebTan<br />
dakavSirebiT, romlTa safuZvelze<br />
daiangariSeben, Tu ramdenad<br />
daifara sapesnio valdebulebebi.<br />
daangariSebisas daefuZneT qveyanaSi<br />
moqmed kanonebsa da meTodebs,<br />
xolo angariSSi warmoadgineT<br />
konsolidirebuli jamuri monacemebi.<br />
monacemTa konsolidaciisas igive<br />
14<br />
International Accounting Standard (IAS) 19 on Employee Benefits.<br />
10<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
<strong>EC</strong>4 mTavrobisagan miRebuli<br />
mniSvnelovani finansuri daxmareba<br />
1. mniSvneloba<br />
es indikatori gansazRvravs, Tu ra<br />
daxmarebas uwevs angariSmgebel<br />
organizacias im qveynebis mTavrobebi,<br />
sadac is axorcielebs Tavis saqmianobas.<br />
mTavrobisagan miRebul mniSvnelovan<br />
finansur daxmarebas Tu SevudarebT<br />
organizaciis mier gadaxdili<br />
gadasaxadebis moculobas, warmogvidgeba<br />
dabalansebuli suraTi, romelic asaxavs<br />
angariSmgebeli organizaciisa da<br />
mTavrobis urTierTqmedebas.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 qvemoT CamoTvili punqtebisTvis<br />
daricxvis meTodiT daiangariSeT<br />
erTiani finansuri Rirebuleba da<br />
warmoadgineT konsolidirebuli<br />
(jamuri) monacemebi:<br />
• sagadasaxado SeRavaTebi/<br />
kreditebi;<br />
• subsidiebi;<br />
• sainvesticio grantebi, kvlevisa<br />
da ganviTarebis programebisTvis<br />
miRebuli grantebi an sxva<br />
saxelmwifo grantebi;<br />
3. ganmartebebi<br />
mniSvnelovani finansuri daxmareba<br />
(Significant financial assistance)<br />
mniSvnelovani pirdapiri an arapirdapiri<br />
finansuri daxmareba, romelic ar<br />
ukavSirdeba saqonlisa da momsaxurebis<br />
mimoqcevas, aramed warmoadgens<br />
waxalisebas, an ganxorcielebuli<br />
qmedebebis anazRaurebas, aqtivis<br />
Rirebulebis an gaweuli xarjebis<br />
kompensacias. amasTanave, finansuri<br />
daxmarebis mimwodebeli ar unda moelodes<br />
gawuli daxmarebis sanacvlod pirdapir<br />
finansur amonagebs.<br />
4. informaciis mopoveba da dokumentireba<br />
finansist-buRalterTa dokumentacia<br />
Seicavs IAS 20-is calkeul sakiTxebs,<br />
magram ara konsolidirebuli saxiT,<br />
rogorc amas <strong>EC</strong>4 indikatori moiTxovs.<br />
5. damowmebis ZiriTadi wyaroebi<br />
• finansuri aRricxvis saerTaSoriso<br />
standarti (IAS) 20, `saxelmwifo<br />
grantebis/subsidiebis aRricxvisa<br />
da saxelmwifo daxmarebis Taobaze<br />
informaciis gaxsnis Sesaxeb~ .<br />
• premiebi;<br />
• roialtis gadaxdis SeRavaTiani<br />
periodebi 15 ;<br />
• saeqsporto-sakredito<br />
saagentoebidan (<strong>EC</strong>As) miRebuli<br />
finansuri daxmarebebi;<br />
• finansuri waxaliseba; da<br />
• sxva saxis finansuri daxmareba,<br />
romelic organizaciam miiRo an<br />
SeiZleboda mieRo saxelmwifo<br />
marTvis nebismieri organosgan/<br />
nebismieri qveynis mTavrobisgan<br />
nebismieri saqmianobisaTvis.<br />
2.2 miuTiTeT, flobs Tu ara saxelmwifo<br />
kompaniis aqciebs.<br />
15<br />
Royalty holidays.<br />
16<br />
International Accounting Standard (IAS) 20 on Accounting for Government Grants and Disclosure of Government Assistance.<br />
versia 3.0<br />
11
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
<strong>EC</strong>5 organizaciis dabali<br />
kategoriis muSakis standartuli<br />
xelfasisa da adgilobrivi<br />
minimaluri xelfasis Sefardeba<br />
organizaciis saqmianobis ZiriTad<br />
regionebSi<br />
1. mniSvneloba<br />
organizaciis mier sakuTar TanamSromelTa<br />
<strong>ekonomikuri</strong> keTildReobis xelSewyoba<br />
warmoadgens TanamSromlebSi Tanxis<br />
dabandebis erT-erT formas. es indikatori<br />
gviCvenebs, Tu ra wvlili Seaqvs<br />
organizacias sakuTar TanamSromelTa<br />
ekonomikur keTildReobaSi Tavisi<br />
saqmianobis ZiriTad regionebSi. am<br />
indikatoris meSveobiT Cven aseve<br />
SegviZlia SevafasoT, Tu ramdenad<br />
konkurentulia organizaciis xelfasebi<br />
da ra gavlenas axdens es xelfasebi<br />
adgilobriv SromiT bazarze. Tu<br />
xelfasi, romelsac organizacia Tavis<br />
TanamSromlebs sTavazobs, bazarze<br />
arsebul minimalur xelfass aRemateba, es<br />
xels uwyobs TanamSromelTa loialurobis<br />
zrdas, exmareba organizacias Zlieri<br />
urTierTobebi Camoayalibos adgilobriv<br />
sazogadoebasTan da aZlevs mas e.w.<br />
`socialur licenzias~, gaagrZelos<br />
saqmianoba am regionSi. es indikatori<br />
gansakuTrebiT mniSvnelovania im<br />
organizaciebisTvis, sadac muSakebis<br />
umetesobis anazRaureba (rogorc<br />
anazRaurebis moculoba, ise forma)<br />
ganisazRvreba minimaluri xelfasis<br />
maregulirebeli kanonebisa da<br />
normatiuli aqtebis safuZvelze.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 miuTiTeT, organizaciis SromiTi<br />
resursebis ra nawili iRebs<br />
anazRaurebas minimaluri xelfasis<br />
Sesaxeb arsebuli kanonebis<br />
Sesabamisad.<br />
2.2 miuTiTeT, rogori procentuli<br />
Sefardebaa adgilobriv minimalur<br />
xelfassa da im xelfass Soris,<br />
romelsac organizaciis dabali<br />
kategoriis muSaki iRebs organizaciis<br />
saqmianobis ZiriTad regionebSi.<br />
2.3 miuTiTeT, 2.2 punqtis mixedviT<br />
dadgenili procentuli Sefardeba 17<br />
ramdenad gansxvavebulia organizaciis<br />
saqmianobis ZiriTad regionebSi (anu<br />
rogoria am Sefardebis meryeobis<br />
diapazoni organizaciis saqmianobis<br />
ZiriTad regionebSi).<br />
2.4 miuTiTeT, rogor aris<br />
gadanawilebuli adgilobrivi<br />
minimaluri xelfasisa da dabali<br />
kategoriis muSakis standartuli<br />
xelfasis Sefardeba (anu 2.2-Si<br />
dadgenili Sefaredeba) organizaciis<br />
saqmianobis ZiriTad regionebSi.<br />
2.5 miuTiTeT, rogor ganmartavT<br />
,,organizaciis saqmianobis ZiriTad<br />
regionebs~.<br />
2.6 im organizaciebma, sadac muSakebis<br />
anazRaureba mxolod xelfasis<br />
saxiT xorcieldeba, es xelfasebi<br />
unda warmoadginon saaTobrivi<br />
anazRaurebis WrilSi.<br />
2.7 Tu organizaciis saqmianobis ZiriTad<br />
regionebSi minimaluri xelfasi ar<br />
aris gansazRvruli, an minimaluri<br />
xelfasis ramdenime sxvadasxva<br />
maCvenebelia dadgenili, miuTiTeT<br />
amis Sesaxeb. ukanasknel SemTxvevaSi<br />
(anu rodesac ramdenime sxvadasxva<br />
minimaluri xelfasis miTiTebaa<br />
SesaZlebeli) axseniT, Tqven romels<br />
TvliT minimalur xelfasad da<br />
ganmarteT, ratom.<br />
17<br />
anu adgilobrivi minimaluri xelfasisa da dabali kategoriis muSakis standartuli xelfasis procentuli<br />
Sefardeba (mTargmn. SeniSvn.).<br />
12<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
3. ganmartebebi<br />
adgilobrivi minimaluri xelfasi (Local<br />
minimum wage)<br />
minimaluri xelfasi aris saaTSi an drois<br />
sxva monakveTSi samuSaos SesrulebisTvis<br />
kanoniT dadgenili anazRaureba. vinaidan<br />
zogierT qveyanaSi ramdenime sxvadasxva<br />
minimaluri xelfasia dadgenili<br />
(mag., minimaluri xelfasi SeiZleba<br />
gansxvavdebodes qveynis sxvadasxva<br />
StatebSi/provinciebSi, aseve dasaqmebis<br />
kategoriebis mixedviT), gansazRvreT,<br />
Tqven romel minimalur xelfass uTiTebT.<br />
dabali kategoriis muSakis xelfasi (Entry<br />
level wage)<br />
es aris anazRaureba, romelsac iRebs<br />
srul ganakveTze momuSave yvelaze dabali<br />
kategoriis muSaki. staJioris an Segirdis<br />
xelfasi am monacemis dadgenisas ar unda<br />
gaiTvaliswinoT.<br />
4. informaciis mopoveba da<br />
dokumentireba<br />
am indikatorisTvis informaciis wyarod<br />
moiazreba saxelfaso an safinanso<br />
ganyofileba, aseve saxazino ganyofileba<br />
an buRalteria. am indikatorisTvis<br />
informaciis moZieba SesaZlebelia aseve<br />
im qveynebis/regionebis kanonmdeblobaSi,<br />
sadac saqmianobs organizacia.<br />
5. damowmebis ZiriTadi wyaroebi<br />
ar aris.<br />
versia 3.0<br />
13
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
<strong>EC</strong>6 adgilobrivi mimwodeblebis<br />
gamoyenebis politika da<br />
praqtika, aseve adgilobrivi<br />
mimwodeblebisgan ganxorcielebuli<br />
Sesyidvebis procentuli wili<br />
organizaciis saqmianobis ZiriTad<br />
regionebSi<br />
1. mniSvneloba<br />
adgilobirv ekonomikaze organizaciis<br />
saqmianobiT moxdenili zemoqmedeba<br />
ar Semoifargleba samuSao adgilebis<br />
SeqmniT, xelfasebisa da gadasaxadebis<br />
gadaxdiT. magaliTad, mowodebis<br />
qselSi adgilobrivi biznes-kompaniebis<br />
xelSewyobis gziT organizaciam SeiZleba<br />
iribad xeli Seuwyos adgilobriv<br />
ekonomikaSi damatebiTi investiciebis<br />
mozidvas.<br />
rodesac angariSmgebeli organizacia<br />
warmoaCens, rom is dadebiT gavlenas<br />
axdens adgilobriv ekonomikaze, mis<br />
mimarT ganmtkicdeba sazogadoebis<br />
keTilganwyoba, rac xels Seuwyobs<br />
aRniSnul regionSi organizaciis<br />
saqmianobas. adgilobrivi momwodeblebis<br />
gamoyeneba SeiZleba swori strategia<br />
iyos drouli miwodebis da<br />
adgilobrivi ekonomikis stabilurobis<br />
uzrunvelsayofad. amasTanave, es<br />
strategia gansakuTrebiT efeqturi<br />
iqneba periferiuli regionebisTvis.<br />
Tu organizacia Tavisi Sesyidvebis did<br />
wils adgilobrivi mimwodeblebisgan<br />
ganaxocielebs, es xels Seuwyobs<br />
adgilobrivi ekonomikis ganviTarebasa da<br />
TemTan urTierTobebis ganmtkicebasac.<br />
Tumca, adgilobrivi Sesyidvebis erTiani<br />
zemoqmedeba [adgilobriv ekonomikaze]<br />
imazec aris damokidebuli, Tu ramdenad<br />
stabilurad gamoiyeneba adgilobrivi<br />
momwodeblebi drois xangrZlivi periodis<br />
ganmavlobaSi.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 miuTiTeT, rogor ganmartavs<br />
organizacia termins `adgilobrivi~<br />
geografiul WrilSi.<br />
2.2 Semdgomi daangariSebis gakeTebisas<br />
gaiTvaliswineT, rom procentuli<br />
maCveneblebi unda gamoiTvaloT<br />
saangariSo periodis ganmavlobaSi<br />
warmodgenili angariSfaqturebis an<br />
aRebuli valdebulebebis safuZvelze<br />
(anu daricxvis meTodis gamoyenebiT).<br />
2.3 miuTiTeT, aris Tu ara oganizaciaSi<br />
SemuSavebuli politika an<br />
damkvidrebuli praqtika, romlis<br />
Tanaxmad organizacia adgilobriv<br />
mimowdeblebs aniWebs upiratesobas<br />
Tavisi saqmianobis ama Tu im<br />
konkretul regionSi an, zogadad,<br />
nebismier regionSi.<br />
2.4 Tu es asea, miuTiTeT procentebSi,<br />
ama Tu im regionSi SesyidvebisTvis<br />
gankuTvnili biujetis ra wils<br />
xarjavs organizacia adgilobriv<br />
mimwodeblebze. es monacemebi calcalke<br />
warmoadgineT organizaciis<br />
saqmianobis ZiriTadi regionebisTvis<br />
(mag., ama da am regionSi saqonlisa<br />
da masalis amdeni procenti<br />
adgilobrivi mimwodebelebisagan<br />
SeviZineT). adgilobrivi Sesyidvebis<br />
ganxorcieleba SesaZlebelia<br />
rogorc organizaciis adgilobrivi<br />
biujetidan, romlis menejmenti<br />
adgilobrivad xorcieldeba<br />
(adgilobriv filialSi an<br />
ganyofilebaSi), ise erTiani<br />
biujetidan, romelsac saTao ofisi<br />
gankargavs.<br />
2.5 miuTiTeT, geografiuli mdebareobis<br />
garda, ra faqtorebi gansazRvravs<br />
momwodebelTa SerCevas (mag.,<br />
fasi, saqmianobis ekologiuri da<br />
socialuri maxasiaTeblebi).<br />
18<br />
anu, adgilobrivi Sesyidvebis procentuli wili Sesyidvebis mTel odenobasTan SefardebiT (mTargmn.<br />
SeniSvna).<br />
14<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
3. ganmartebebi<br />
adgilobrivi mimwodebeli (Locally-based<br />
suppliers)<br />
masalis/nedleulis, produqciisa da<br />
momsaxurebis mimwodeblebi, romlebic<br />
imave geografiul bazarze saqmianoben,<br />
sadac angariSmgebeli organizacia<br />
eweva saqmianobas (es gulisxmobs,<br />
rom adgilobrivi mimwodeblebisgan<br />
Sesyidvisas ar xorcieldeba<br />
transnacionaluri gadaricxvebi). termin<br />
,,adgilobrivis“ ganmarteba sxvadasxvavari<br />
SeiZleba iyos, vinaidan sxvadasxva<br />
situacaSi `adgilobrivad~ SeiZleba<br />
CaiTvalon mimwodeblebi regionis,<br />
qalaqis, an patara qveynis farglebSi.<br />
4. informaciis mopoveba da dokumentireba<br />
ar aris.<br />
5. damowmebis ZiriTadi wyaroebi<br />
ar aris.<br />
versia 3.0<br />
15
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
<strong>EC</strong>7 adgilobrivi mosaxleobis<br />
daqiravebis procedurebi da<br />
kompaniis menejmentis zeda rgolis<br />
SemadgenlobaSi adgilobirvi<br />
mosaxleobis procentuli wili<br />
organizaciis saqmianobis ZiriTad<br />
regionebSi<br />
1. mniSvneloba<br />
organizaciis personalisa da menejmentis<br />
zeda rgolis dakompleqteba mTel rig<br />
mosazrebebs ukavSirdeba. Tu menejmentis<br />
zeda rgols adgilobrivi Temis<br />
warmomadgenlebiT daakompleqtebT,<br />
es, erTis mxriv, sargeblobas moutans<br />
adgilobriv mosaxleobas, xolo meore<br />
mxriv, organizacia SeZlebs ukeT<br />
gaigos adgilobrivi Temis saWiroebebi.<br />
menejmentis gundis mravalferovani<br />
Sedgeniloba da masSi adgilobrivi<br />
mosaxleobis warmomadgenelTa CarTva<br />
xels uwyobs organizaciis adamianuri<br />
kapitalis ganviTarebas, <strong>ekonomikuri</strong><br />
sargebeli moaqvs adgilobrivi<br />
sazogadoebisaTvis, xolo organizacias<br />
SesaZleblobas aZlevs ukeT gaiazros<br />
adgilobrivi moTxovnilebebi.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 miuTiTeT, aqvs Tu ara organizacias<br />
SemuSavebuli globaluri politika<br />
an damkvidrebulia Tu ara<br />
organizaciaSi praqtika, romlis<br />
Tanaxmad organizacia sakuTari<br />
saqmianobis ZiriTad regionebSi<br />
upiratesobas aniWebs adgilobrivi<br />
kadrebis dasaqmebas.<br />
2.2 Tu es asea, miuTiTeT, menejmentis<br />
zeda rgolis ramdeni procenti<br />
aris adgilobrivi kadrebiT<br />
dakompleqtebuli. procentuli<br />
Sefardebis daangariSebisas<br />
gaiTvaliswineT mxolod srul<br />
Statze dasaqmebuli TanamSromlebis<br />
Sesaxeb arsebuli monacemebi.<br />
2.3 ganmarteT, ras gulisxmobT<br />
,,menejmentis zeda rgolSi~.<br />
3. ganmartebebi<br />
adgilobrivi (Local)<br />
is pirebi, romlebic daibadnen an<br />
iuridiuli ufleba aqvT ganusazRvreli<br />
vadiT imyofebodnen (mag., moqalaqe<br />
an mudmivmoqmedi vizis mflobeli) im<br />
geografiul arealSi, sadac saqmianobs<br />
organizacia. angariSmgebelma<br />
organizaciam SeiZleba termin<br />
`adgilobrivis~ sakuTari ganmartebiT<br />
isargeblos, radgan sxvadasxva<br />
SemTxvevebSi mizanSewonilia,<br />
`adgilobrivad~ miiCnioT qalaqis,<br />
regionis an patara qveynis mosaxleoba.<br />
Tumca, angariSSi organizaciam<br />
aucileblad unda warmoadginos termin<br />
`adgilobirvis~ miseuli ganmarteba.<br />
4. informaciis mopoveba da<br />
dokumentireba<br />
informacia am indiktorisTvis SeiZleba<br />
moiZioT organizaciis kadrebis an<br />
adamianuri resursebis ganyofilebaSi.<br />
5. damowmebis ZiriTadi wyaroebi<br />
ar aris.<br />
16<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
<strong>EC</strong>8 komerciuli, naturiT an<br />
sazogadoebisTvis sasikeTo/<br />
saqvelmoqmedo saqmianobis 19<br />
formiT infrastruqturaSi<br />
ganxorcielebuli investiciebi<br />
da sazogadoebisTvis sasargeblo<br />
momsaxurebis ganviTareba, aseve am<br />
gziT moxdenili zegavlena<br />
1. mniSvneloba<br />
organizacia zegavlenas axdens ekonomikaze<br />
ara mxolod <strong>ekonomikuri</strong> Rirebulebis<br />
warmoebiTa da ganawilebiT, aramed<br />
infrastruqturaSi investiciebis<br />
gakeTebis gziT. infrastruqturaSi<br />
gakeTebuli investiciebis Sedegebi<br />
SeiZleba gascdes organizaciis uSualo<br />
biznes-saqmianobis farglebs da xangrZlivi<br />
periodis ganmavlobaSi iyos<br />
sagrZnobi. amgvari investiciebi SeiZleba<br />
moicavdes satransporto komunikaciebs,<br />
komunalur samsaxurebs, sayofacxovrebo<br />
infrastruqturas, sportul,<br />
janmrTelobisa da socuzrunvelyofis<br />
centrebs da a.S. organizaciis mier sakuTar<br />
saqmianobaSi dabandebuli Tanxebis garda,<br />
swored es indikatori asaxavs organizaciis<br />
mier ekonomikaSi Setanil wvlils.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 aRwereT ganxorcielebuli<br />
investiciebi da gaweuli daxmareba<br />
(maTi moculoba, danaxarjebi,<br />
xangrZlivoba); aseve ganmarteT, ra<br />
zemoqmedeba (dadebiTi Tu uaryofiTi)<br />
moaxdina an mosalodnelia rom<br />
moaxdinos am investiciebma adgilobriv<br />
sazogadoebasa da ekonomikaze.<br />
miuTiTeT, ra formiT ganxorcielda<br />
aRniSnuli investiciebi da servisebi<br />
_ komerciuli, naturiT Senatanisa<br />
Tu sazogadoebisaTvis sasikeTo/<br />
saqvelmoqmedo saqmianobis formiT.<br />
2.2 miuTiTeT, Caatara Tu ara<br />
organizaciam Temis saWiroebaTa<br />
Sefaseba, raTa daedgina, Tu ra saxis<br />
infrastruqtura Tu momsaxureba aris<br />
saWiro. dadebiTi pasuxis SEemTxvevaSi<br />
mokled aRwereT Sefasebis Sedegebi.<br />
3. ganmartebebi<br />
infrastruqtura (Infrastructure)<br />
nagebobebi/konstruqciebi (mag.,<br />
wyalgayvaniloba, gza, skola an<br />
saavadmyofo), aSenebuli upirveles<br />
yovlisa sazogadoebisTvis momsaxurebis<br />
gawevis mizniT da ara komerciuli mogebis<br />
miRebis mizniT, saidanac organizacia ar<br />
moelis pirdapir ekonomikur mogebas.<br />
[sazogadoebisTvis sasikeTo] momsaxurebis<br />
ganviTareba (Services supported)<br />
sazgadoebisTvis sasikeTo momsaxurebis<br />
ganviTarebis xelSewyoba mimdinare (operaciuli)<br />
xarjebis pirdapiri dafarvis an<br />
organizaciis TanamSromelTa am sferoebSi<br />
dasaqmebis gziT. sazogadoebisaTvis<br />
sasikeTo momsaxureba aseve SeiZleba<br />
moicavdes komunalur momsaxurebas.<br />
4. informaciis mopoveba da dokumentireba<br />
informacia am indikatorisaTvis SeiZleba<br />
moiZioT organizaciis safinanso<br />
an saxazino ganyofilebaSi, aseve<br />
buRalteriaSi.<br />
5. damowmebis ZiriTadi wyaroebi<br />
ar aris.<br />
19<br />
sazogadoebisTvis sasikeTo/saqvelmoqmedo saqmianoba - Pro bono publico (xSirad Semoklebulad pro bono)<br />
laTinuri frazaa, romelic niSnavs `sazogadoebis sakeTildReod~. termini zogjer gamoiyeneba profesiuli/<br />
kvalificiuri samuSaos aRsaniSnavad, romelic xorcieldeba nebayoflobiT, anazRaurebis gareSe, sazogadoebriv<br />
sawyisebze. amgvari praqtika, Cveulebriv, damkvidrebulia iuristTa wreebSi da sul ufro da ufro metad<br />
mkvidrdeba marketingis, teqnoligiebis gamoyenebisa da strategiis SemuSavebasTan dakavSirebul sakonsultacio<br />
firmebSi. Cveulebrivi moxaliseobrivi muSaobisagan gansxvavebiT, `pro bono~ momsaxureba moiTxovs<br />
specialur kvalifikaciasa da profesionalizms; is gulisxmobs profesionalebis mier gaweul momsaxurebas<br />
maTTvis, visac ara aqvs SesaZlebloba rom gadaixados am mosaxurebis safasuri. iuridiul sakiTxebze `pro<br />
bono“konsultacia SeiZleba gaewios pirovnebas an adamianTa jgufs samarTlebriv SemTxvevasTan dakavSirebiT,<br />
saapelacio sasamarTloSi saqmis wardgenisas. saqmis mogebis SemTxvevaSi, mosamarTlem zogjer SeiZleba miiRos<br />
gadawyvetileba, rom wagebulma mxarem dafaros `pro bono” konsultaciis Rirebuleba. (mTargmn. SeniSvn.).<br />
versia 3.0<br />
17
IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
<strong>EC</strong>9 mniSvnelovani iribi<br />
<strong>ekonomikuri</strong> zemoqmedebis analizi<br />
da aRwera, aseve zemoqmedebis<br />
masStabi<br />
1. mniSvneloba<br />
mdgradi ganviTarebis konteqstSi didi<br />
mniSvneloba eniWeba irib ekonomikur<br />
zemoqmedebas, romelic zogadad<br />
organizaciis saqmianobiT moxdenili<br />
<strong>ekonomikuri</strong> zemoqmedebis mniSvnelovani<br />
nawilia. organizaciis saqmianobiTa da<br />
bazarze misi yofniT moxdenili pirdapiri<br />
<strong>ekonomikuri</strong> zemoqmedeba asaxavs<br />
dainteresebul mxareebs Soris fulis<br />
mimoqcevis uSualo Sedegebs, xolo iribi<br />
<strong>ekonomikuri</strong> zemoqmedeba gulisxmobs<br />
damatebiT zegavlenas da Sedegebs,<br />
romlebic warmoiqmneba ekonomikaSi fulis<br />
Semdgomi moZraobis kvaldakval.<br />
pirdapiri <strong>ekonomikuri</strong> zemoqmedeba<br />
xSirad izomeba organizaciasa da<br />
mis dainteresebul mxareebs Soris<br />
ganxorcielebul transaqciaTa<br />
RirebulebiT, maSin rodesac iribi<br />
zemoqmedeba gulisxmobs amgvari<br />
transaqciebis Sedegebs, romlebsac,<br />
rig SemTxvevebSi, SeiZleba arc hqondes<br />
fuladi gamoxatuleba. iribi zemoqmedeba<br />
mniSvnelovnad gansazRvravs organizaciis,<br />
rogorc socio-<strong>ekonomikuri</strong> cvlilebis<br />
monawilis an ganmaxorcieleblis rols,<br />
gansakuTrebiT ganviTarebadi ekonomikis<br />
qveynebSi. gansakuTrebiT mniSvnelovania<br />
iribi zemoqmedebis Sefaseba da mis<br />
Sesaxeb angariSgeba adgilobrivi Temis/<br />
sazogadoebisa da regionuli ekonomikis<br />
konteqstSi.<br />
organizaciis menejmentisTvis iribi<br />
<strong>ekonomikuri</strong> zemoqmedeba mniSvnelovan<br />
miniSnebebs Seicavs imis Sesaxeb, Tu sad<br />
SeiZleba warmoiqmnas organizaciis<br />
reputaciis SebRalvis riski an,<br />
piriqiT, axal bazrebze gasvlisa da<br />
sazogadoebis ndobis mopovebis sasikeTo<br />
SesaZleblobebi.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 aRwereT, ra samuSao CaatareT,<br />
raTa ukeT gagegoT organizaciis<br />
saqmianobiT moxdenili iribi<br />
<strong>ekonomikuri</strong> zegavlena qveynis,<br />
regionul Tu adgilobriv doneze.<br />
2.2 aRwereT organizaciis saqmianobiT<br />
moxdenili rogorc dadebiTi, ise<br />
uaryofiTi iribi <strong>ekonomikuri</strong><br />
zegavlenis magaliTebi. mag.:<br />
• organizaciebis, seqtoris an<br />
mTlianad ekonomikis efeqturobis<br />
zrda (mag., sainformacio<br />
teqnologiebis 20 ufro farTo<br />
danergvisa da gavrcelebis gziT);<br />
• <strong>ekonomikuri</strong> ganviTareba<br />
ukiduresad Rarib regionebSi (mag.,<br />
ramdeni adamiania materialurad<br />
damokidebuli erTi adamianis mier<br />
aRebul xelfasze);<br />
• socialuri an ekologiuri<br />
pirobebis gaumjobesebiT an<br />
gauaresebiT ganpirobebuli<br />
<strong>ekonomikuri</strong> zemoqmedeba (mag.,<br />
samuSao bazris struqturis Secvla,<br />
rac gamowveulia regionSi<br />
mcire saojaxo fermebidan msxvil<br />
plantaciebze gadasvliT; garemos<br />
dabinZurebis <strong>ekonomikuri</strong><br />
Sedegebi);<br />
• produqciisa da momsaxurebis<br />
xelmisawvdomoba mcireSemosavliani<br />
ojaxebisaTvis (mag.,<br />
farmacevtul saqonelze SeRavaTiani<br />
fasebi xels uwyobs<br />
mosaxleobis janmrTelobis<br />
gaumjobesebas, xolo janmrTeli<br />
mosaxleoba ufro aqtiurad aris<br />
CarTuli ekonomikur ganviTarebaSi;<br />
fasebis struqtura, romelic<br />
dabalSemosavliani ojaxebis<br />
msyidvelobiT unars aRemateba);<br />
20<br />
sainformacio teqnologiebi - produqciis warmoebis, Senaxvisa da informaciis miwodebis teqnologiebi,<br />
romlebic efuZneba kompiuteruli SesaZleblobebisa da mikroeleqtronikis gamoyenebas (mTargmn. SeniSvn.).<br />
18<br />
© 2000-2006 GRI
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
• profesiul wreebSi an geografiul<br />
regionebSi unarebisa da codnis<br />
gazrda (mag., momwodebelTa bazis<br />
Seqmnis aucilebloba iwvevs<br />
gamocdil specialistebze/<br />
kvalificiur muSakebze moTxovnis<br />
zrdas, anu iseTi kompaniebis<br />
Camoyalibebas da ganviTarebas,<br />
romlebic kvalificiur Sromas<br />
iyeneben, rac, Tavis mxriv, xels<br />
uwyobs Sesabamisi saganmanaTleblo<br />
institutebis Camoyalibebas);<br />
• mowodebis an distribuciis<br />
qselSi samuSao adgilebis Seqmna<br />
da SenarCuneba (mag., SeafaseT,<br />
ra gavlenas axdens organizaciis<br />
saqmianobis zrda an Semcireba mis<br />
momwodeblebze);<br />
• pirdapiri ucxouri investiciebis<br />
stimulireba, uzrunvelyofa an<br />
SezRudva (mag., infrastruqturis<br />
momsaxurebis gafarToebam an<br />
Semcirebam ganviTarebad qveyanaSi<br />
SeiZleba gamoiwvios pirdapiri<br />
ucxouri investiciebis gazrda an<br />
Semcireba);<br />
3. ganmartebebi<br />
iribi <strong>ekonomikuri</strong> zemoqmedeba (Indirect<br />
economic impact)<br />
organizaciasa da mis dainteresebul<br />
mxareebs Soris ganxorcielebuli<br />
transaqciebi da fulis moZraoba pirdapir<br />
ekonomikur zegavlenas axdens ekonomikur<br />
sistemebze da dainteresebul mxareebze. am<br />
pirdapiri zemoqmedebis damatebiT Sedegs<br />
ewodeba iribi <strong>ekonomikuri</strong> zegavlena.<br />
<strong>ekonomikuri</strong> zemoqmedeba (Economic impact)<br />
ekonomikis efeqturobisa da misi<br />
ganviTarebis potencialis cvlileba,<br />
romelmac SeiZleba zemoqmedeba moaxdinos<br />
sazogadoebis/Temis an dainteresebuli<br />
mxareebis keTildReobasa da ganviTarebis<br />
grZelvadian perspeqtivebze.<br />
4. informaciis mopoveba da dokumentireba<br />
ar aris.<br />
5. damowmebis ZiriTadi wyaroebi<br />
ar aris.<br />
• organizaciis saqmianobis<br />
adgilmdebareobis SecvliT<br />
(mag., saqmianobis nawilis sxva<br />
qveyanaSi gadataniT) gamowveuli<br />
<strong>ekonomikuri</strong> zemoqmedeba;<br />
• produqciisa da momsaxurebis<br />
gamoyenebis <strong>ekonomikuri</strong><br />
zemoqmedeba (mag., ra kavSiri<br />
arsebobs <strong>ekonomikuri</strong> zrdis<br />
modelebsa da konkretuli<br />
saqonlisa da momsaxurebis<br />
gamoyenebas Soris).<br />
2.3 miuTiTeT, ramdenad mniSvnelovania<br />
organizaciis saqmianobiT moxdenili<br />
zemoqmedeba dainteresebul mxareTa<br />
prioritetebis, aseve erovnuli<br />
Tu saerTaSoriso standartebis,<br />
protokolebisa da samoqmedo<br />
politikebis konteqstSi.<br />
versia 3.0<br />
19
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