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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

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

Formation of social reporting of construction enterprises

open access: yesЕкономіка, управління та адміністрування, 2019
Modern trends in the development of economic systems indicate the socialization of business processes, which is realized through the development of social responsibility and social entrepreneurship.
V.V. Smachylo   +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

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

Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia

open access: yesJurnal akuntansi dan keuangan Islam, 2019
This research discusses the effect of firm size, profitability, and leverage on Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The sample is 8 Syariah Commercial Banks in Indonesia within the period from 2011 to 2015.
U. Umiyati, M. Baiquni
semanticscholar   +1 more source

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

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Efisiensi Biaya, Dan Umur Perusahaan Terhadap Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia

open access: yesMALIA: Journal of Islamic Banking and Finance, 2019
Islamic Social Reporting (ISR) is one of the indices of social responsibility disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates according to Islamic principles, so ISR disclosures in Islamic banking should be ...
Ari Kristin Prasetyoningrum
semanticscholar   +1 more source

Corporate Social Reporting in Libya: A Research Note [PDF]

open access: yes, 2015
Purpose Not enough is known about social accounting disclosure practices in developing countries. This research note adds strength and depth to the few other studies that take Libya as a point of departure to understanding the dynamic between disclosure ...
Downs, Yvonne   +2 more
core   +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

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