Practical aspects of non-finantional report’s audit
Journal Title: Економіка: реалії часу - Year 2017, Vol 3, Issue 31
Abstract
Stakeholders, that is users of non-financial reports from socially responsible enterprises, require guarantees of their credibility. In practice, auditors only express a modified opinion from non-financial reporting. An analysis of the results of independent non-financial reports’s audit from more than 20 European companies indicates that the main reasons for limited confidence are the complexity of verifying the facts of corporate social responsibility, the procedures for collecting, recording and processing of data that are necessary to determine the relevant indicators, and the lack or low efficiency of the internal audit subsystem in the sphere of social responsibility of the enterprise. The article defines directions for solving these problems.
Authors and Affiliations
Svitlana Korol
Keywords
Related Articles
- EP ID EP323853
- DOI -
- Views 79
- Downloads 0
CONTRADICTIONS OF LABOUR RELATIONS IN THE EVALUATION OF INTELLECTUAL CAPITAL ON THE LABOUR MARKET
Evaluation of intellectual capital in the labour market is based on the level of professional qualifications and quality of work. This assessment is methodologically is justified in terms of economic theories of formatio...
Study of the concept of scientific and technological policy Odessa region
In the article the basic concepts of science and technology policy Odessa region. The principles of the development of state science and technology policy as the defining elements of transformational change in the econom...
Features of innovative projects’ business planning
The article defines the definition of "business plan of an innovative project" by some scientists. The essence of the business plan of the innovation project is clarified, its purpose and role, goals, tasks, consumer gro...
Adaptation of industrial enterprises to the modern conditions of the post-industrial society
The article shows that the basis of economic growth for Ukraine should be innovation development. Namely, the development of science in order to bring new technological innovations. Evidence in favor of such a statement...
Evolution of the concept of digital marketing in the context of challenges in the fourth industrial revolution
The article is content critically analyzes the scientific idea of developing the concept of digital marketing. It was determined turning points in the form of global megatrends, which shape the future digital world in th...