Standard systems for disclosure of companies information through sustainability dimensions to stakeholders
Journal Title: Економіка: реалії часу - Year 2018, Vol 4, Issue 38
Abstract
The article deals with the main systems of standard for disclosure of information on social, ecological and economic dimensions of sustainability in order to meet the information needs of stakeholders. The proposed approach to the study and comparison of the systems of information disclosure standards by companies through the sustainability dimensions allows us to streamline and resolve the process of selecting companies for a conceptual framework, taking into account the prevailing groups of their stakeholders, the most relevant dimensions of sustainable development and the types of capital used by them. It is substantiated that the Global Reporting Initiative standard system, taking into account the proposed approach, is most suitable for normalizing the disclosure process of sustainability indicators for stakeholders.
Authors and Affiliations
Inna Makarenko, Yuliya Chortok, Serhiy Makarenko
Keywords
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- EP ID EP564881
- DOI 10.5281/zenodo.2352993
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