Reporting on Sustainable Development: Perspective for Stakeholders’ Decision Making and Problem for Presentation in an Integrated Format
Journal Title: Економічний часопис Східноєвропейського національного університету імені Лесі Українки - Year 2016, Vol 4, Issue
Abstract
The article deals with key prospects and challenges in compiling and reporting on sustainable development, describing trends in its distribution. The author summarizes the key benefits of reporting on sustainable development on stakeholders levels – corporate, regional andmacro level. A challenges in reporting on sustainable development in the context of the general problems of presentation, quality assurance and verification of such reportsare discussed.Particular attention is paid to the sharing of sustainability reporting among the world’s leading companies, despite the fact that an integrated format for its provision was still on little demand. The main focus in sustainability reporting considered by authoris the standardization of approaches to its compilation, provision, confirmation by independent third parties and interpretation.
Authors and Affiliations
Inna Makarenko
Keywords
Related Articles
- EP ID EP433649
- DOI 10.29038/2411-4014-2016-04-49-54
- Views 153
- Downloads 0
LEGAL AND REGULATORY FRAMEWORK OF GAS DISTRIBUTION PROCESS IN THE REGION
The article deals with the main and secondary normative legislative instruments providing the regulation process in gas distribution networks (TMG). The peculiarities of the legislation concerning the interaction of the...
Regional Markets for Residential Real Estate: Budget Mechanisms for the Implementation of Antimonopoly Measures
The article considers the features of the conjuncture on the regional markets of residential real estate, analyzes budgetary mechanisms for the implementation of antimonopoly measures, identifies the main shortcomings of...
Management Accounting as Part of Enterprise Accounting
The article describes the concept of «management accounting», its main principles and functions. Studied the stages of development of management accounting, formed the main differences between management and financial ac...
JAPANESE MODEL OF CORPORATE GOVERNANCE BY ENTERPRISE STRUCTURES
The essence of the Japanese model of corporate management of entrepreneurial structures is considered. Identified signs of corporate governance in Japan. It is noted that the corporate governance philosophy of Japan is b...
Marketing Evaluation of Personnel Building Companies
The article deals with the problematic issues of application of the marketing assessment in the formation and use of personnel potential of the enterprise. Formulated the theoretical basis for the definition and interpre...