Please use this identifier to cite or link to this item:
Title: Accounting and verification of sustainable enterprise development reporting
Authors: Skrypnyk, Margaryta
Radionova, Nataliia
Vlasiuk, Tetiana
Bondarenko, Svetlana
Grygorevska, Olena
Keywords: social reporting
enterprise sustainable development
verification system
analytical procedures
Issue Date: 5-Sep-2019
Citation: Accounting and verification of sustainable enterprise development reporting / M. Skrypnyk, N. Radionova, T. Vlasiuk, S. Bondarenko, O. Grygorevska // IBIMA Business Review. – 2019. – Vol. 2019. – Р. 1-10.
Source: IBIMA Business Review
Abstract: The mechanism for indicators formation of the social components of sustainable development reporting was improved through substantiation of accounting and nonaccounting information support and a development of an algorithm for their formation, which is the basis of a new information disclosure format for participants in socio-economic relations. The organizational provisions of the system of verification of sustainable development reporting were considered, and as a result: components of the verification system were substantiated (the company's obligations, principles, confirmation, requirements for the subject of verification); a model of the verification system organization was developed; and an algorithm for assessing and assigning a rating of verification was developed which is one of the key elements of the new mechanism for publicizing information about the economic activity of an enterprise. The methodological support of the verification procedure for sustainable development reporting was analyzed in terms of the assessment of the level of completeness of the subject of verification, the importance of requests from stakeholders and the effectiveness of socially responsible activities which involve the use of a set of analytical procedures and taking into account the information request of stakeholders on the sustainable development of the enterprise.
DOI: 10.5171/2019.873407
Faculty: Факультет економіки та бізнесу
Department: Кафедра менеджменту та публічного адміністрування
Кафедра обліку і аудиту
ISSN: 1947-3788
Appears in Collections:Наукові публікації (статті)
Кафедра управління та смарт-інновацій (УСІ)
Кафедра цифровізації та бізнес-консалтингу (ЦБК)

Files in This Item:
File Description SizeFormat 
Radionova_V1_2019_1-11.pdf201,81 kBAdobe PDFView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.