Formation of non-financial reporting as a tool for managing enterprise sustainable development
Journal Title: Економічний журнал Одеського політехнічного університету - Year 2018, Vol 4, Issue 6
Abstract
The article is devoted to review of changes in the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" in 2017 concerning the management report and the review of standards existing in the world and regulating compilation of non-financial reporting. The necessity of formation of non-financial reporting for the purpose of social and economic development, enterprise activity transparency and capabilities of non-financial reporting positioning as a management tool for sustainable development of the enterprise are substantiated. The problems and non-financial reporting formats initiated in practice are considered. The recommendations concerning the organizational principles of non-financial reporting formation are given. The key aspects that are appropriate to represent in non-financial reporting according to activity sphere are given.
Authors and Affiliations
Viktoriia Kirsanova, Viktor Volodymyrovych Shatskov
Keywords
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- EP ID EP564961
- DOI 10.5281/zenodo.2578921
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