ОСНОВНІ АСПЕКТИ СОЦІАЛЬНОГО ФОРМУВАННЯ СОЦІАЛЬНОЇ ЗВІТНОСТІ: ІНОЗЕМНИЙ І НАЦІОНАЛЬНИЙ ДОСВІД. (Ukrainian)
In: Financial & Credit Activity: Problems of Theory & Practice, Jg. 2 (2021-04-01), Heft 37, S. 458-466
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Zugriff:
The article examines the main aspects of social (non-financial) reporting formation in Ukraine and in developed countries. It was found that the formation of social reporting began in the late ɏɏth century by companies which took responsibility for the consequences of their activities. The normative legal provision in the countries of the European Union is investigated. It is substantiated that the regulatory framework of social reporting in Ukraine needs to be improved. The positive dynamics in relation to the total number of GRI reports in the world and in Ukraine is given. It was found that there is no single approach to the definition and description of social reporting. The world and national experience has formed different interpretations of social reporting. It has been established that although social reporting in accordance with certain standards is spreading around the companies in Ukraine, but national enterprises still pay less attention to interaction with stakeholders, anti-corruption activities, transparent business and business ethics as it is necessary. The availability of social reporting among the largest landowners of Ukraine is analyzed. The analysis was conducted on the basis of information posted on the websites of enterprises, it was found that only a small part of them generates social reports. The stages of formation of integrated reporting at the agraian enterprises of Ukraine are offered. It is substantiated that the Ukrainian enterprises should go through the first and second stages of the nonfinancial reporting formation to the 3rd decisive stage which means the formation of the integrated reporting. It is proved that in order to involve business structures in the formation of non-financial reporting in Ukraine in accordance with the UNO Global Compact Sustainable Development Goals, it is necessary to unite efforts between agrarian business, public authorities and the community (active participants with social issues) for strategic business in the context of holism and balancing on the basis of solving social problems, increasing the level of the population welfare and achieving a social effect. [ABSTRACT FROM AUTHOR]
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ОСНОВНІ АСПЕКТИ СОЦІАЛЬНОГО ФОРМУВАННЯ СОЦІАЛЬНОЇ ЗВІТНОСТІ: ІНОЗЕМНИЙ І НАЦІОНАЛЬНИЙ ДОСВІД. (Ukrainian)
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Autor/in / Beteiligte Person: | Т., Лункіна |
Zeitschrift: | Financial & Credit Activity: Problems of Theory & Practice, Jg. 2 (2021-04-01), Heft 37, S. 458-466 |
Veröffentlichung: | 2021 |
Medientyp: | academicJournal |
ISSN: | 2306-4994 (print) |
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