scholarly journals DEVELOPMENT OF SOCIAL ACCOUNTING: PROSPECTS AND CHALLENGES

2021 ◽  
pp. 198-206
Author(s):  
L.V. Hutsalenko ◽  
◽  
T.O. Mulyk ◽  
L.P. Myskiv ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Social Performance ◽  
Maximum Flow ◽  
International Standards ◽  
Development Economic ◽  
Accounting System ◽  
Social Accounting ◽  
Business Entities ◽  
The Stability

The article considers the relationship between the concept of corporate social responsibility and the concept of sustainable development. The three most important components of enterprises under conditions of sustainable development, economic, social and environmental, have been identified. Emphasis is placed on the peculiarities of the formation of the maximum flow of total income in the economic approach. It is outlined that from the ecological point of view, sustainable development should ensure the integrity of biological and physical natural systems. The social component of the stability of the development of the economic entity is focused on people and is aimed at maintaining the stability of social and cultural systems, in particular, to reduce the number of destructive conflicts between people. It is generalized that an important aspect of this approach is the fair distribution of benefits. It is stated that social responsibility involves maintaining social records, preparing and publishing non-financial statements, which allows you to document the implementation of social tasks, which is indirectly or incompletely reflected in the accounting system. The types of social accounting (Social Responsibility Accounting (SRA), Aggregate Impact Accounting (SEA), Socio-Economic Accounting (SIA), Social Performance Accounting (SA)) are presented and their characteristics are given. The norms of international standards (AA1000, ISO 26000) regulating the international practice of social responsibility of business are given. The evolution of the formation of social responsibility reporting is outlined. The dynamics of the number of business entities of Ukraine that submit reports in accordance with the GRI is given. The peculiarities of the formation of the components of social accounting in economic entities are outlined. It is expedient for large enterprises to distinguish stages: planning (identification stage), accounting (determining the scope and setting up a social accounting system), reporting and auditing (collecting and providing information to an independent audit company). For medium and small enterprises it is advisable to distinguish the following steps: scope of activities (study of key elements of the enterprise), accounting (design and maintenance of social accounting system), reporting (reporting to interested users).

Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises

2021 ◽  
pp. 197-210
Author(s):  
Vera Savchenko ◽  
◽  
Iryna Smirnova ◽  
Nadiya Smirnova ◽  
◽  
...  
Keyword(s):  
Management Accounting ◽  
International Standards ◽  
Special Importance ◽  
Accounting System ◽  
Managerial Accounting ◽  
Agricultural Enterprises ◽  
Modern Business ◽  
Business Entities ◽  
Time Changes ◽  
Definition Of

Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.

scholarly journals Contabilidad ambiental y la responsabilidad social empresarial dentro del panorama mundial del desarrollo sostenible

ECA Sinergia ◽  
2019 ◽  
Vol 10 (2) ◽  
pp. 105
Author(s):  
Nilda Alexandra Avellán Herrera
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Environmental Accounting ◽  
Accounting System ◽  
Palabras Clave ◽  
Corporate Social ◽  
National Environmental ◽  
Research Type

  El presente artículo, tiene como finalidad realizar un análisis descriptivo de la implementación de la contabilidad ambiental nacional en Ecuador y su relación con los procesos de responsabilidad social empresarial que aportan al logro de los Objetivos de Desarrollo Sostenible (ODS). Para la elaboración de la investigación, se utilizó un nivel de investigación descriptivo y un tipo de investigación bibliográfico; entre los principales resultados del presente trabajo están un cuadro resumen con la normativa relacionada al cuidado del medio ambiente y los componentes del Sistema de Contabilidad Ambiental Nacional de Ecuador, así como los avances con respecto a la categorización y homologación de los indicadores relacionados a la protección del medio ambiente en cada uno de los ODS. Se concluye que la aplicación y el cumplimiento de los indicadores para alcanzar las metas de los ODS han representado un arduo trabajo para las entidades especializadas en cada uno de los países; para obtener información estadística de aspectos ambientales, en miras de implementar las mejores decisiones por parte de los gobiernos y sus instituciones.   Palabras clave: Responsabilidad social empresarial, desarrollo sostenible, comercio y medio ambiente, recursos no renovables y conservación   ABSTRACT   This article is intended to carry out a descriptive analysis of the implementation of national environmental accounting in Ecuador and their relationship with the processes of corporate social responsibility, contributing to the achievement of the objectives of sustainable development. For the development of research, we used a descriptive level of research and bibliographic research type between the main results of this work are a picture overview with the regulations related to the care of the environment and the components of the National Environmental Accounting System of Ecuador, as well as the advances with respect to categorization and approval of indicators related to the protection of the environment in each of the objectives of sustainable development. It is concluded that the implementation and enforcement of the indicators for the goals of the objectives of sustainable development have represented hard work for institutions specialized in each of the countries; for statistical information on environmental aspects, in order to implement the best decisions Governments and their institutions.   Key words: Corporate social responsibility, sustainable development, trade and environment, non renewable resources and conservation  

scholarly journals Corporate Responsibility in the Environmental Protection as an Element of Public-Private Partnership in Ukraine

2021 ◽  
Vol 20 (1) ◽  
pp. 118-126
Author(s):  
Anatoliy Kostruba
Keyword(s):  
Social Responsibility ◽  
Environmental Protection ◽  
Corporate Responsibility ◽  
Research Area ◽  
Public Private Partnership ◽  
The State ◽  
International Standards ◽  
Environmental Responsibility ◽  
Private Partnership ◽  
Business Entities

Individual and corporate responsibility is the basis for sustainable development of society and the world. Environmental responsibility of business entities is a prerequisite for the survival of people, which is why it is an important aspect of corporate responsibility. The purpose of the paper is to determine the content of corporate and social responsibility of business entities in the field of environmental protection in terms of its interaction with the state on the basis of public-private partnership. The general scientific method of comparison made it possible to compare the Ukrainian legislative base on environmental protection with the legal framework of regulation and practice in foreign countries. Through the structural and functional analysis, it was possible to consider the features of the interaction between the state and business structures and between other institutions the activities of which are related to environmental protection. The analysis revealed the necessity to consider and include elements of environmental and social responsibility of business in the mechanisms of public-private partnership. The study shows that public-private partnership is an imperative element in the composition of social responsibility. The author proposes a definition of environmental responsibility that encompasses three factors: legal, economic and social. In the future, this research area will be of interest as a comparison of the legislative support of the types of responsibility for foreign and international standards in the context of implementing the relevant standards in the Ukrainian legislative framework and their implementation on practice.

scholarly journals ПОЗИЦІОНУВАННЯ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ФАРМАЦЕВТИЧНИХ КОМПАНІЙ ЗАСОБАМИ PR

2020 ◽  
pp. 95
Author(s):  
V. Berezenko ◽  
N. Sanakoeva ◽  
T. Ivanets
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Standards ◽  
Necessary Condition ◽  
Corporate Ethics ◽  
Pharmaceutical Companies ◽  
Main Task ◽  
Main Emphasis ◽  
Business Entities ◽  
Corporate Social

<div><p><em>The main emphasis is paid to the study of business social responsibility to the society. In particular, the experience of corporate social responsibility of business in the field of pharmacy on the basis of the activities of the companies «Pharmak», «Darnitsa» and «Bayer» is analyzed.</em></p></div><p><em>The essential features of the concept of «social responsibility of business» are investigated and the necessity of implementation of social responsibility in the system of strategic management of pharmaceutical companies as a necessary condition for ensuring their competitiveness is grounded. Importance of the initial formation of a correct and effective strategy for positioning of pharmaceutical companies social responsibility along with tracing its relevance, maintaining the attractiveness of the position for target consumers were accentuated.</em></p><p><em>In a scientific research it was revealed that according to European practice corporate social responsibility extends to seven areas: respect for the human rights; compliance with legal requirements; business and corporate ethics; protection of the environment; cooperation with stakeholders: employees, consumers, shareholders, the community, business entities; observance of international standards of behavior; transparency and accountability.</em></p><p><em>The study found that a basic level of a social responsibility is a necessary component of the activities of economic entities that implement this policy. Struggle for personal reputational capital is the main task of increasing the volume of goodwill for any pharmaceutical company. Pharmaceutical companies are trying to show humanization of their business, their social responsibility to society and involve all PR tools.</em></p><p><strong><em>Key words:</em></strong><em> positioning, corporate social responsibility of business, meansof PR, reputation capital.</em></p>

scholarly journals Knowledge Management Innovation For SustainableDevelopment in the Context of the Economic Crisis

2021 ◽  
Vol 9 ◽  
pp. 8-13
Author(s):  
Adrian Ioana ◽  
Augustin Semenescu ◽  
Cezar Florin
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Crisis ◽  
Development Economic ◽  
The Sustainable Development ◽  
Main Research ◽  
Qualitative And Quantitative ◽  
Quantitative Level ◽  
Corporate Social

The trade (qualitative and quantitative level of trade) can promote the concept of sustainable development. The concept of Sustainable Development involves the implementation of theoretical and practical components for making decisions in any situation in which features a man-type medium, be it the environment, economic or social. The goals of sustainable development include the harmonization of the economic, social and environmental targets. This paper presents the main types of the correlations: Trade – Sustainable Development – Economic Crisis. The Sustainable Development (SD) concept is also analyzed in direct correlation with the Corporate Social Responsibility (CSR) concept. The SD concept involves the implementation of theoretical and practical components for making decisions in any situation in which a man-type medium, be it the environment, economic or social features. The Corporations (qualitative and quantitative level of trade) can promote the concept of sustainable development. The goals of sustainable development include the harmonization of the economic, social and environmental targets. This paper presents the main research on the main types of the correlations: Corporate Social Responsibility (including trade) – Sustainable Development – Economic Crisis.

scholarly journals Social immunity as a source of sustainable development of the regional economy

2020 ◽  
Vol 208 ◽  
pp. 03025
Author(s):  
Julia Myslyakova
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Economic Effects ◽  
Frobenius Norm ◽  
Social Immunity ◽  
Assessment Methodology ◽  
Sustainable Economic Development ◽  
Safe State ◽  
Business Entities ◽  
The Stability

At present, the problems of sustainable economic development still remain relevant for many regions. This research presents the idea that the stability of the territorial economy and the socially safe state of society are interrelated. The hypothesis was formulated that social immunity of the region is one of the sources of its sustainable economic development. To prove this hypothesis the following tasks were solved: social immunity assessment methodology was developed; the methodology was tested on the territories of the Ural region; the dependence of the territorial sustainable development on its social immunity was revealed. The methodology allows us to model the core of social immunity of any territory. It is based on the Frobenius norm, which reflects both positive and negative transformations of society. Approbation of the methodology for assessing social immunity was carried out on the example of the Sverdlovsk, Kurgan, Chelyabinsk and Tyumen oblasts during 2010-2018. The research made it possible to prove the hypothesis and to conclude that lack of social immunity in the region leads to poor economic effects received by business entities and the territory’s susceptibility to economic destabilizing external impacts, which are both random and systematic.

scholarly journals International experience of enterprises social responsibility management and peculiarities of its adaptation to the economic realities of Ukraine

2021 ◽  
Vol 11/1 (-) ◽  
pp. 10-15
Author(s):  
Yuliia CHYRKOVA ◽  
Mariana BORTNIKOVA
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Continuous Process ◽  
Enterprise Management ◽  
Total Efficiency ◽  
Socially Responsible ◽  
Modern Business ◽  
Business Entities ◽  
Corporate Social

Introduction. Nowadays, the development of an enterprises social responsibility (SR) strategy is one of the integral components of its successful functioning as it transfers the relationship between the enterprise and society to a higher level and becomes one of the most important factors on the way to the economic development of both an individual enterprise and our country as a whole. Modern business cannot consider itself separately from its most important stakeholders, therefore, the implementation of corporate social responsibility concept is the indirect factor that provides the link SR – stakeholders – enterprise total efficiency increasement. Purpose. The theoretical basis of the study is the works of leading domestic and foreign scientists, as well as international and national legislative and regulatory acts in the field of the enterprise’s social responsibility concept formation and development. In the process of performing the work and reflecting the results, such general scientific research methods were applied as etymological, comparable, systematical, synthesis and analysis, generalization, statistical comparison, etc. Results. The essence of the “social responsibility” concept is viewed through the prism of its key elements (economic, legal, moral, philanthropic and environmental), only a comprehensive implementation of which allows you to verify that the company is making progress towards sustainable development. The article analyzes the successful experience of applying the concept of social responsibility among world famous companies of different industry sectors, and also clarifies how the management systems of domestic enterprises are adapted to the principles of corporate social responsibility and sustainable development in general. As a result, the advantages of introducing social responsibility in Ukrainian companies are outlined, and problematic issues accompanying this process are highlighted and general recommendations for their effective elimination are presented. Conclusion. The SR management system is a set of interrelated functions of analysis, planning, organization and control that ensure a continuous process of interaction between enterprise management and stakeholders. At the same time, only well-coordinated actions of business entities and the state towards the development of applied tools for socially responsible company management will allow us to bring the concept of social responsibility in Ukraine to a qualitatively new level, ensuring the intensification of our society development in the direction of sustainable development.

scholarly journals COMPETITIVENESS AS A OF SUSTAINABLE OF ENTERPRISES

2017 ◽  
pp. 57-62 ◽  
Author(s):  
A. A. Mokropulo
Keyword(s):  
Sustainable Development ◽  
Resource Use ◽  
Economic Structure ◽  
Development Economic ◽  
Process Of Change ◽  
Factors Affecting ◽  
Financial Condition ◽  
Stability Of Development ◽  
Main Factors ◽  
The Stability

Competitiveness is one of the important factors of sustainable development of enterprise economy. Sustainable economic development economic structure characterizes a complex system of indicators, reflecting the dynamics of economic growth, strengthen financial condition and increase of efficiency of use of the entire set and each type of resource, performance during the reporting period, obligations to employees, other businesses and government. The article identifies the main factors affecting the stability of development of economy of the enterprise, highlighted that sustainable development is a process of change in which resource use, investment, trends of technical development and change of the institutions are implemented in harmony, thereby increasing the potential to meet the needs and aspirations of man.

scholarly journals Public administration social responsibility of business entities

2016 ◽  
Vol 4 (1-2) ◽  
pp. 74-80
Author(s):  
Н. Г. Шпанковська ◽  
Ю. Т. Труш
Keyword(s):  
Social Responsibility ◽  
International Standards ◽  
Advantages And Disadvantages ◽  
State Involvement ◽  
Responsible Behavior ◽  
Stage Of Development ◽  
National Characteristics ◽  
National Model ◽  
Business Entities ◽  
The One

Social responsibility of a business entity is seen as an effective tool of public admin-istration. The current stage of development of social responsibility in Ukraine requires state involvement, as its vision by business entities are different, and there is also a need to develop a national model of social responsibility on the basis of international standards, because Ukraine, on the one hand, has the national characteristics of implementation of social initiatives and, on the other, the conditions and resources for their implementation is different from developed market economies. The visions of on social responsibility in the scientific literature are also different. This was the basis for the determination of her essence. We analyzed the interpretations of social responsibility and identified their advantages and disadvantages. Formulation of social responsibility, which is submitted in article, actualizes ecological orientation of the business entity taking into account the need for responsible behavior, and responsibility for actions, which violate the norms of society.

Sign in / Sign up

Export Citation Format

Share Document