Отчетность устойчивого развития предприятия и характеристика его структуры и содержания.

Authors

  • В.С. Рудницкий (Rudnytskyj V.)
  • Н.А. Вознюк (Voznyuk N.)

Abstract

Раскрыта сущность и основные подходы к устойчивому развитию предприятия, его концепция в сочетании экономического роста и обеспечения социальной защищенности населения и минимизация негативного влияния на окружающую среду. Проведена сравнительная характеристика структуры и содержания отдельных отчетов об устойчивом развитии, которые составляются отечественными и зарубежными компаниями. Так, рассматриваются примеры построения новой модели корпоративной отчетности в Украине, Беларуси и России с учетом принципов устойчивого развития субъектов хозяйственной деятельности. Анализ приведенной отчетности свидетельствует о разных подходах к названию отдельных ее разделов и приложений. Отчетность устойчивого развития предприятия (организации) многие экономисты рассматривают как важное условие соблюдения доктрины устойчивого развития и инструмент, который в будущем обеспечит эффективную взаимосвязь с финансовыми рынками и заинтересованными сторонами рыночных взаимоотношений. Ключевые слова: отчетность, устойчивое развитие, концепция, принципы, модель, отчетность об устойчивом развитии, интегрированная отчетность, компания. = Solved essence and Basic Approaches to sustainable development enterprise, the its concept in com-bined economic growth and software social security population and Minimization of negative Effect on environment. Conducted Comparative characterization of structure and content of the individual reports volume of sustainable development, which are made by domestic and foreign companies. Considered Ex-amples of building a new model corporate Reporting in Ukraine, Belarus and Russia taking into account the principles of sustainable development of economic entities. Analysis reduced reporting suggests about different approaches to the name of its individual sections and applications. Statements of sustainable development enterprise (organization) many economists consider as im-portant condition for compliance of doctrine of sustainable development and a tool, which in the future will ensure effective communication with financial markets and stakeholders in market relations. Key words: statements, sustainable development, concept, principles, model, statements about sustainable development, integrated reporting, company.

References

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How to Cite

Рудницкий (Rudnytskyj V.) В., & Вознюк (Voznyuk N.) Н. (2015). Отчетность устойчивого развития предприятия и характеристика его структуры и содержания. Economy and Banks, (2), 107-112. Retrieved from https://ojs.polessu.by/EB/article/view/390

Issue

No. 2 (2013)

Section

Issues of regional economy

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