HOME PAGE Welcome to the site of Economy and Forecasting journal

№ 2022/1

Economy under the conditions of modern transformations


DIELINI Maryna Mykolaivna1

1National University of Life and Environmental Sciences of Ukraine

PECULARITIES OF THE PROCESS OF NON-FINANCIAL REPORTING FORMATION IN UKRAINE

Ekon. prognozuvannâ 2022; 1:141-159https://doi.org/10.15407/eip2022.01.141


ABSTRACT ▼


JEL: М14, М40

Article in Ukrainian (pp. 141 - 159)

REFERENCES ▼

1. Latapí Agudelo, M.A., Jóhannsdóttir, L. & Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility. Int J Corporate Soc Responsibility 4, 1. doi.org/10.1186/s40991-018-0039-y
2. Draft Concept of the National Strategy for Social Responsibility Business in Ukraine. Retrieved from svb.ua/publications/kontseptsiya-natsionalnoi-strategii-sotsialnoi-vidpovidalnosti-biznesu [in Ukrainian].
3. The Order of the Cabinet of Ministers of Ukraine "On approval of the concept of implementation of state policy in the field of promoting the development of socially responsible business in Ukraine for the period up to 2030". Retrieved from zakon.rada.gov.ua/laws/show/66-2020-р#Text [in Ukrainian].
4. Dielini, M.M. (2017). Social reporting in assessing the socio-economic responsibility of entrepreneurship. Intelekt ХХІ – Intellect . ХХІ, 6, 41-45 [in Ukrainian].
5. Kholyavka, V., Leshko, Kh. (2021). Analysis of non-financial reports of corporate culture of social responsibility in the field of tourism. Vcheni zapysky universytetu "KROK" – Scientific notes of the university "KROK", 1 (61), 163-168. doi.org/10.31732/2663-2209-2021-61-163-168 [in Ukrainian].
6. Tamvada, M. (2020). Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR. Int J Corporate Soc Responsibility 5, 2. doi.org/10.1186/s40991-019-0045-8
7. United Nations Global Compact. Retrieved from www.unglobalcompact.org/what-is-gc
8. Dielini, M.M. (2017). Socio-economic responsibility of entrepreneurship: theory, methodology, directions of development. Kramatorsk: Donbass State Engineering Academy [in Ukrainian].
9. GRI standards are a universal designer for the annual report of your company. Retrieved from toplead.com.ua/ua/blog/id/standarti-gri-universalnij-konstruktor-dlja-richnogo-zvitu-vashoji-kompaniji-273/ [in Ukrainian].
10. Nonfinancial reporting and sustainable development of the agrarian sector in Ukraine. Retrieved from bakertilly.ua/news/id49277 [in Ukrainian].
11. Corporate register. Retrieved from www.corporateregister.com/livecharts/?chart=1&cou=Ukraine&sec=All&sub=All&our=All
12. Annual enterprise statistics by size class for special aggregates of activities. Retrieved from appsso.eurostat.ec.europa.eu/ nui/show.do?dataset=sbs_sc_sca_r2&lang=en
13. State Statistics Service of Ukraine. Retrieved from www.ukrstat.gov.ua [in Ukrainian].
14. Registered enterprises and organization 2008-2021. Retrieved from px.hagstofa.is/pxen/pxweb/en/Atvinnuvegir/Atvinnuvegir__fyrirtaeki__fjoldi__fyrirtaeki/FYR01001.px/table/tableViewLayout1/?rxid=a3221620-943e-4843-8f3b-e49d177b040a
15. Corporate sustainability reporting. Retrieved from ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
16. Dielini, M.M. (2017, December). State regulation of socio-economic responsibility of entrepreneurship: European experience. Ekonomichnyy analiz – Economic analysis, 27: 4, 36-43. Retrieved from www.econa.org.ua/index.php/econa/article/view/1416; doi.org/10.35774/econa2017.04.036 [in Ukrainian].
17. From voluntary to mandatory sustainability reporting. Retrieved from www.tillvaxtanalys.se/in-english/publications/pm/pm/2018-12-14-from-voluntary-to-mandatory-sustainability-reporting.html
18. Socoliuc, M., Grosu, V., Hlaciuc, E., Stanciu, S. (2018). Analysis of Social Responsibility and Reporting Methods of Romanian Companies in the Countries of the European Union. Sustainability, 10, 4662. doi.org/10.3390/su10124662
19. ESG Index Transparency of Ukraine 2020 Companies. Retrieved from csr-ukraine.org/wp-content/uploads/2021/12/Index-2020.pdf [in Ukrainian].
20. Index Transparency of Ukraine 2019 Companies. Retrieved from csr-ukraine.org/wp-content/uploads/2020/11/Transp_index_2019_ua_full_web-2.pdf [in Ukrainian].
21. Index of transparency of sites of Ukrainian companies - 2017. Retrieved from old.csr-ukraine.org/wp-content/uploads/2018/10/ Transp_Index_2018_preview-.pdf?fbclid=IwAR3t8Twai7_ wBdLHAsFTZEZnjI3D4L6yOc3rOtF48UnMloCbGh8iVHwNZIs [in Ukrainian].
22. Oliynyk, Ya.V., Kucheryava, M.V., Zinchenko, A.H., Korytnyk, L.P. (2020). Practice of non-financial reporting of enterprises of mining industry of Ukraine. Naukovi pratsi NDFI – Scientific works of the NDFI, 4, 95-105. doi.org/10.33763/npndfi2020.04.095 [in Ukrainian].