Accounting systems in developing countries under sustainability: first glance from Ukraine and Ghana
Анотація
The dissemination of sustainability reporting and integrated reporting is a key trend in the development of accounting systems under the influence of the concept of sustainable development. This statement is fair not only for developed countries, but also for developing countries. On the example of Ghana and Ukraine, a comparative study of regulatory requirements and conceptual frameworks for the compilation of sustainability reporting and integrated reporting has been conducted; the dynamics, size of reporting companies, their sectoral affiliation and the standards used are researched. It was proved that the basis for the promotion sustainability reporting and integrated reporting in these countries are regulatory requirements, as well as increasing the perception of CSR, the transparency and accountability of business, the practices of stakeholder participation and assurance the reliability of reporting for stakeholders.
Класифікація
Ідентифікатори
Рецензії (0)
Написати рецензіюРецензій ще немає. Будьте першим!
Схожі роботи
EVOLUTION OF CORPORATE SOCIAL RESPONSIBILITY APPLIED TO THE CONCEPT OF SUSTAINABLE DEVELOPMENT
Схоже за: Business and Economic Development · Economic and Business Development Strategies · Corporate Social Responsibility Reporting
Accounting and Verification of Sustainable Enterprise Development Reporting
Схоже за: Business and Economic Development · Economic and Business Development Strategies · Corporate Social Responsibility Reporting
FORMATION OF INTEGRATED REPORTING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
Схоже за: Business and Economic Development · Economic and Business Development Strategies · Corporate Social Responsibility Reporting
The Innovative Approach to the Evaluation of the Social Responsible Small and Medium Sized Enterprises
Схоже за: Business and Economic Development · Economic and Business Development Strategies · Corporate Social Responsibility Reporting
FORMATION OF CORPORATE SOCIAL RESPONSIBILITY
Схоже за: Business and Economic Development · Economic and Business Development Strategies · Corporate Social Responsibility Reporting
THEORETICAL RESEARCHES AND PROBLEMS OF REALIZATION OF SOCIAL RESPONSIBILITY OF BUSINESS
Схоже за: Business and Economic Development · Economic and Business Development Strategies · Corporate Social Responsibility Reporting