STANDARDIZATION OF COMPANIES SUSTAINABILITY REPORTING COMPANIES AS A GUARANTEE OF ITS QUALITY: INTERNATIONAL EVIDENCE
Journal Title: Сталий розвиток економіки - Year 2017, Vol 35, Issue 2
Abstract
Purpose of the article is The aim is to study key trends in standardization, mandatory reporting, regulation and verification of sustainability reporting. Methodology of research. The methods of graphical, statistical and dynamic analysis used in the course of research allow to characterize the state and prospects of standardization of reporting on sustainable development in the world in time, structural, regulatory sections. Findings. A comprehensive analysis of the state of standardization of reporting on sustainable development in the world has been carried out with the disclosure of certain aspects of its standardization. Were described: the overall trends in implementing regulatory tools for reporting on sustainable development, the experience of some countries in its standardization, initiatives of financial regulators and exchanges in the regulation of such reporting, prevailing systems of standards for preparation and publication of reports and its verification. A complete picture of modern regulation of sustainability reporting in the world was shaped. Originality. Synthesis features of standardization and regulation of mandatory reporting on sustainable development revealed no alternative of sustainability reporting standardization to ensure its quality during justify investment decisions. Practical value. The revealed peculiarities of standardization and mandatory regulation of the sustainability reporting in the world, in the context of individual countries, regulators, including exchange and prevailing standards of its presentation allow us to determine the main parameters for the formation of a regulatory system for such reporting in Ukraine.
Authors and Affiliations
Inna Makarenko, Oleksii Plastun
Keywords
Related Articles
- EP ID EP327822
- DOI -
- Views 100
- Downloads 0
METHODOLOGICAL APPROACHES TO PRIORITY ASSESSMENTOFBUSINESS PROCESSES IN THE AGRARIAN INSURANCE MARKET
Purpose. Use of methodical approaches for assessing the importance and priority of business processes in the agrarian insurance market. Methodology of research. The methodological basis of the study was general theoretic...
THEORETICAL AND METHODOLOGICAL PRINCIPLES OF START-UP MANAGEMENT
Purpose is to systematization of the existing developments and on this basis formation of theoretical and methodological foundations of a new direction in the theory and practice of management, which is start-up manageme...
. FORMATION OF THE SYSTEM FOR INNOVATIVE PROVIDING REPRODUCTION PROCESSES OF FIXED ASSETS OF AGRICULTURAL ENTERPRISES
Purpose. The aim of the article is to substantiate practical recommendations to improve the effectiveness for implementation of innovative developments in the reproduction of fixed assets at the agricultural enterprises....
THEORETICAL AND METHODICAL APPROACHES TO THE INTERPRETATION OF “ECONOMIC MECHANISM OF AGRICULTURAL PRODUCTION”
Purpose. The aim of the article is the development of theoretical and methodological provisions for the interpretation of the categories “economic mechanism”. Methodology of research. The following methods are used to so...
THE PROBLEM OF CHOOSING THE VALUES BY SUBJECTS OF UNDERTAKING IN THE CONTEXT OF IMPLEMENTING SUSTAINABLE USE OF NATURAL RESOURCES
Purpose. The aim of the study is to determine the principles and approaches to the selection of a certain natural resources value – social, economic or environmental – and to give it priority on the principles of sustain...