Implementation of Corporate Social Reporting at the Ukrainian Enterprises Cover Image

Implementation of Corporate Social Reporting at the Ukrainian Enterprises
Implementation of Corporate Social Reporting at the Ukrainian Enterprises

Author(s): Ivan Derun
Subject(s): National Economy, Business Economy / Management, Methodology and research technology, Economic development
Published by: Reprograph
Keywords: corporate social reporting; integrated reporting; sustainable development reporting; Global Reporting Initiative G4;

Summary/Abstract: The paper deals with the organizational and methodical aspects of the implementation of corporate social reporting at the Ukrainian companies. The main purpose of this study is to define the essence of corporate social reporting and its importance in improving the efficiency of the enterprise management, since the financial reporting is unable to provide all necessary information to the parties concerned in their decision making. The general scientific methods of cognition are used to examine the research object, namely: systematization, analysis and synthesis, induction and deduction, comparison, abstraction, etc. The main problems of hampering the implementation of corporate social reporting in Ukraine are covered in this study. The key advantages of using social reporting to satisfy the needs of the parties concerned are also considered in the article. Special attention is paid to the description of a step- by- step process of creating and implementing corporate social reporting, using the Ukrainian enterprises as the example.

  • Issue Year: X/2015
  • Issue No: 37
  • Page Range: 1014-1016
  • Page Count: 3
  • Language: English