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Title: Mechanism of formation of the social component of sustainable development reporting
Authors: Skrypnyk, Margaryta
Radionova, Nataliia
Vlasiuk, T.
Bondarenko, S.
Grygorevska, Olena
Keywords: sustainable development reporting
social activity
reporting verification
internal audit
Issue Date: 2019
Publisher: Copyright
Citation: Mechanism of formation of the social component of sustainable development reporting / M. Skrypnyk, N. Radionova, T. Vlasiuk, S. Bondarenko, O. Grygorevska // Vision 2020: Sustainable Economic Development and Application of Innovation Management : 33nd International Business Information Management Association Conference (IBIMA), Granada, Spain, 10-11 April, 2019. – Copyright, 2019. – P. 7527-7537.
Abstract: As a part of the study of the social component of sustainable development reporting, the mechanism for recording of its indicators were improved. On the basis of this, directions for accounting support were outlined and a classification of social activity expenses was given, dividing them according to reporting objects in the context of indicators of sustainable development reporting. This allowed us to identify the objects of accounting for the social activity of the company. Improvement of reporting as the basis for information support of the process of formation of indicators of the social aspects of sustainable development reporting took place as the proposed form of an internal report (Report on social activities), which is reasonably prepared to summarize the social aspects of business entities. This allows the assessment of social activities on positive and negative impacts on society, labor relations, human rights, as well as to obtain reliable and timely information for the formation of indicators of sustainable development reporting. The proposed procedure for carrying out the procedure for the reporting of sustainable development verification can be adjusted in accordance with the main strategic indicators of the company development, current policies, as well as the guidelines approved by the social reporting indicators.
Faculty: Факультет економіки та бізнесу
Department: Кафедра менеджменту та публічного адміністрування
Кафедра обліку і аудиту
Appears in Collections:Кафедра управління та смарт-інновацій (УСІ)
Матеріали наукових конференцій та семінарів
Кафедра фінансів та бізнес-консалтингу (ФБК)

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