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Methodology for researching corporate disclosure of business social responsibility: Information base and stages of implementation

open access: yesУчёт. Анализ. Аудит, 2022
This article continues a series of publications on the issues of accounting, analysis and assessment of the corporate social responsibility in a rapidly changing environment when society and business face new challenges.
O. V. Efimova, O. V. Rozhnova
doaj   +1 more source

Moderating Influence of Stakeholder Knowledge on the Relationship between Social Reporting and Sustainability Accounting in the Tea Sector in Mount Kenya Region

open access: yesInternational Business and Accounting Research Journal, 2019
In accounting, financial reporting dominantly focus on profits. There is growing pressure on social sensitivity of accounting. Sustainable Development Goals advocate for concern to the environment.
Sylvester Onyango   +2 more
doaj   +1 more source

Dissemination of Social Accounting Information: A Bibliometric Review

open access: yesEconomies, 2021
The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme.
Margarida Rodrigues   +5 more
doaj   +1 more source

Sustainability reporting disclosure practices among Bangladeshi companies in line with Global Reporting Initiatives

open access: yesAsian Journal of Accounting Perspectives, 2021
Research aim: The core objective of this study is to identify the nature and extent of sustainability reporting disclosure practices among Bangladeshi listed companies, in line with global reporting initiatives (GRI).
Sumon Kumar Das   +4 more
doaj   +5 more sources

MODERN APPROACHES FOR INTEGRATED REPORTING PREPARING IN UKRAINE

open access: yesСучасний стан наукових досліджень та технологій в промисловості, 2020
In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business ...
Tetiana Momot   +2 more
doaj   +1 more source

SOCIAL REPORTING AS AN INDICATOR OF THE ENTERPRISE DEVELOPMENT

open access: yesСучасний стан наукових досліджень та технологій в промисловості, 2018
Over the recent years, social activities have been a very significant index of the activity of domestic enterprises. These events do not indicate only the development of an enterprise but also suggests the opportunity to provide certain benefits to the ...
Maria Karpushenko
doaj   +1 more source

Increasing social responsibility in the management of industrial enterprises (using the example of “Arterium” corporation)

open access: yesМенеджмент та підприємництво: тренди розвитку, 2019
The purpose of the study is to identify the ways to increase social responsibility in the modern management of industrial enterprises on the example of corporation “Arterium”.
Vladyslav Protsenko , Oleksandr Oliinyk
doaj   +1 more source

Environmental, social and governance disclosures in Europe [PDF]

open access: yes, 2015
Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’
Adams, Carol, Camilleri, Mark Anthony
core   +1 more source

Information Disclosure on Fixed Assets in Non-Financial Reporting in the Mechanical Engineering Industry

open access: yesУчёт. Анализ. Аудит
The information about fixed assets is crucial for users to understand the operations of commercial organizations, as these assets play a vital role in their activities. The required information about fixed assets is incomplete in organizations’ financial
I. V. Alekseeva, E. Yu. Andryushchenko
doaj   +1 more source

Leveraging Personal Navigation Assistant Systems Using Automated Social Media Traffic Reporting

open access: yes, 2020
Modern urbanization is demanding smarter technologies to improve a variety of applications in intelligent transportation systems to relieve the increasing amount of vehicular traffic congestion and incidents.
Ghazzai, Hakim   +2 more
core   +1 more source

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