CONCEPTUAL APPROACHES TO ENSURE THE COMPARABILITY OF NON-FINANCIAL REPORTING

Economics & Management

Authors

First and Last Name Academic degree E-mail Affiliation
Maria Kucheriava No piven_maria [at] ukr.net SESE "Academy of Financial Management"
Kyiv, Ukraine
Yana Oliinyk Sc.D. oleynik_yv [at] ukr.net SESE "Academy of Financial Management"
Kyiv, Ukraine

I and my co-authors (if any) authorize the use of the Paper in accordance with the Creative Commons CC BY license

First published on this website: 16.09.2019 - 22:24
Abstract

The work is devoted to investigation of contemporary private sector entities’ practice of non-financial data disclosure in the context of Sustainable Development Goas attainment.

References

[1]     Thomas E.-A. (2019). How Useful Is the Global Reporting Initiative (GRI) Reporting Framework to Identify the Non-financial Value of Corporate Social Performance (CSP)? Responsible Business in Uncertain Times and for a Sustainable Future. Available at: https://link.springer.com/chapter/10.1007/978-3-030-11217-2_3 [Accessed: 16 Sep. 2019].

[2]     Baret, P. and Helfrich V. (2019). The “trilemma” of non-financial reporting and its pitfalls. Journal of Management and Governance. June 2019, Volume 23, issue 2, pp. 485-511. Available at:  https://link.springer.com/article/10.1007/s10997-018-9430-z [Accessed: 16 Sep. 2019].

[3]     Jackson, G., Bartosch, J., Avetisyan, E., Kinderman, D. and Knudsen, J. S. (2019). Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison. Journal of Business Ethics. Available at: https://link.springer.com/article/10.1007/s10551-019-04200-0 [Accessed: 16 Sep. 2019].

[4]     Aluchna, M. and Roszkowska-Menkes, M. (2019). Non-financial Reporting. Conceptual Framework, Regulation and Practice. Corporate Social Responsibility in Poland. Available at: https://link.springer.com/chapter/10.1007/978-3-030-00440-8_14 [Accessed: 16 Sep. 2019].

[5]     KPMG Ukraine: official site. Available at: https://home.kpmg.com/ua/ru/home.html [Accessed: 16 Sep. 2019].

[6]     Ernst&Young (EY) Ukraine: official site. Available at: https://www.ey.com/ua [Accessed: 16 Sep. 2019].

[7]     ACCA: official site. Available at: www.ukraine.accaglobal.com [Accessed: 16 Sep. 2019].

[8]     The Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, dated July 16, 1999, No. 996-XIV. Available at. http://zakon3.rada.gov.ua/laws/show/996-14 [Accessed: 16 Sep. 2019].

[9]     Zinchenko A., Reznik N., Saprykina M. (2017). Indeks prozorosti saitiv ukrainskykh kompanii, 28 s.

[10]   Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings. Available at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013L0034... [Accessed: 16 Sep. 2019].

[11]   On Approval of Methodological Recommendations for Preparing the Report on Management: Order of the Minister of Finance of Ukraine dated December 7, 2018, No. 982. Available at: https://zakon.rada.gov.ua/rada/show/v0982201-18 [Accessed: 16 Sep. 2019].

[12]   European Parliament. (2016). Monitoring the implementation of the Sustainable Development Goals – The role of the data revolution. Available at: http://www.europarl.europa.eu/RegData/etudes/STUD/2016/578020/EXPO_STU(2016)578020_EN.pdf [Accessed: 16 Sep. 2019].

[13]   UNCTAD ISAR (2018). Guidance on Core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals. Available at: https://unctad.org/en/PublicationsLibrary/diae2019d1_en.pdf [Accessed: 16 Sep. 2019].

[14]   Lovinska, L., Oliinyk, Y. and Bondar, T. (2018). Regulatory and legal basis for enterprise management reporting in Ukraine. Finance of Ukraine. No 6. pp. 19-44. Available at: http://finukr.org.ua/?page_id=775&lang=ru&aid=4523 [Accessed: 16 Sep. 2019].

[15]      Resolution adopted by the General Assembly on 25 September 2015 A/RES/70/1. Transforming our world: the 2030 Agenda for Sustainable Development. Available at: http://www.un.org/en/development/desa/population/migration/generalassemb... [Accessed: 16 Sep. 2019].

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Comments

Secretary EM
researcher, secretary

Dear Authors,

 

Your paper has been accepted!

We are glad to inform you that your conference paper has been accepted to participate in the 9th International Youth Science Forum «Litteris et Artibus» (November 21-23, 2019, Lviv, Ukraine)! Your paper will be published in digital proceedings with ISSN and DOI on the website https://openreviewhub.org/lea

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Selected papers will be presented orally.

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Одержувач: Первинна профспілкова організація студентів та аспірантів Національного університету «Львівська політехніка»

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The full Forum’s program will be published on the https://openreviewhub.org/lea before November 1, 2019.

Looking forward to receiving your poster! See you in Lviv soon!

 

Best regards,

Ihor Kulyniak,

Economics and Management Secretary

Wed, 10/16/2019 - 21:54