International standardization of non-financial reporting
نویسندگان
چکیده
The lack of uniform approaches to the development non-financial reporting, presence various international standards makes it impossible develop optimal ways developing such reporting in Ukraine, which worsens CSR information provision domestic business entities. purpose this study is determine developing based on international with aim implementing Ukraine. For this, general scientific and special research methods were used: synthesis, induction deduction, system analysis, logical generalization; abstract logical. On basis analyzed we have identified namely: implementation standards reporting; establishment mandatory requirements for reporting companies certain sizes industries; development tools measuring indicators; strengthening control raising awareness stakeholders regarding importance its impact society. It was established that requires wider attention support from interested parties. Raising these parties about society can be achieved through campaigns, training programs, conferences other events contribute their greater understanding. also important consider feedback suggestions how develop address needs different groups ensure effectiveness process.
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ژورنال
عنوان ژورنال: ???????? ????????: ?????????, ???????, ?????
سال: 2023
ISSN: ['2616-6100', '2616-6119']
DOI: https://doi.org/10.31617/3.2023(128)07