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