CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2015, Vol 10, Issue 175
Abstract
The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement) and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.
Authors and Affiliations
Ivan Derun
Keywords
Related Articles
- EP ID EP394037
- DOI 10.17721/1728-2667.2015/175-10/2
- Views 51
- Downloads 0
DIRECTIONS AND MECHANISMS OF INCREASING THE INNOVATIVE CAPACITY REGIONS OF THE REPUBLIC OF KAZAKHSTAN'S FOOD INDUSTRY
The article describes the priorities and mechanisms of increasing the innovative capacity of the regions of the Republic of Kazakhstan's food industry today. It was defined system-wide problem of low innovation activity...
A Redefinition Of Telework Through Cloud Computing – Telework 2.0
In this paper we aim to analyse two paradigms, from the perspective of the mutual recursivity between them: telework and cloud computing. The main purpose of this scientific endeavour is to determine the level of support...
Strategic Planning as a Necessary Prerequisite to Successful Program Budgeting in Georgia
This article gives answers to following important questions: What are the main tasks and aims of strategic planning and program budgeting in the context of managing the public finances? Why the introduction of linking be...
ECONOMETRICAL ANALYSIS OF THE FOREIGN TRADE OF UKRAINE IN SERVICES
Econometrical models of the services export from Ukraine and the import to Ukraine in general, from the CIS countries, other European and Asian countries are constructed based on the quarterly data of the State Statistic...
STATISTICAL PROVISION OF THE MANAGEMENT OF THE HIGHER EDUCATION QUALITY IN UKRAINE
Statistical methods used to quality evaluation of commodities and services cannot apply in a direct way to evaluate quality of professional education, due to several reasons. The article deals with the problem of statist...