scholarly journals СОЦІАЛЬНИЙ ОБЛІК ЯК ІНСТРУМЕНТ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ПІДПРИЄМСТВ

2020 ◽  
pp. 74-82
Author(s):  
Руслан Олександрович Костирко ◽  
Денис Вікторович Прозоров
Keyword(s):  
Social Responsibility ◽  
Social Activity ◽  
Scientific Basis ◽  
Practical Significance ◽  
Integrated Reporting ◽  
Socially Responsible ◽  
Social Accounting ◽  
Business Operations ◽  
Methodical Basis

Formulation of problem. Disclosing information about the social responsibility reguires the formation of social accounting model and the justification of specific tools that allow to reflect incomes and expenses that are due to socially responsible activity of enterprise. The aim of the research is scientific basis for preconditions, underlying assumptions, priority directions oforganization of social accounting. The object of the research is the process of accountingfor social responsibility. Methods, used in research: scientific generalization, logical and informative, induction, deduction, analysis. The hypothesis of the research is the assumption that social accounting should be oriented to disclosing information regarding socially responsible activity for different stakeholders and formation of integrated reporting. The statement of basic materials. The increasing social responsibility of enterprises specifies the necessity of the transformation of accounting in order to give transparent information about social and ecological activity for different groups of users, as well as the formation of integrated reporting. The base of development ofsocial accountingmethodology is concept of social responsibility, sustainable development, creation of value, object and classification of socially responsible expenses are specified. It is proved that the model of combined socially oriented accounting that includes the parallel reflection business operations in accounting that are due to social activity based on additional system of analytical accounts, the formation of indicators of financial and social reporting is rational. The classification of objects in the context of realization of concepts of value and socially responsible expenses is proposed in order to organize to rationally organize case -by -case social accounting. The originality and practical significance of the research are determined by the development of underlying assumptions of the development of social accounting methodology, oriented to ensuring social responsibility of the enterprise and scientific and methodical recommendations for the classification of socially responsible expenses. Conclusions and perspectives of further research. Taking into account the need sofdifferent stakeholders for disclosingin formation about effectiveness of the economic, social and ecological activity of entities, further researches will be focused on elucidation of the methodical basis of the organization of accounting for socially responsible expenses .

Accounting challenges for sustainability and innovations

2021 ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research And Development ◽  
Financial Reporting ◽  
Socially Responsible Investing ◽  
Integrated Reporting ◽  
Socially Responsible ◽  
Responsible Investing ◽  
Socially Responsible Investments ◽  
Corporate Social

The aim of this e-book is to present the most important aspects related to sustainability, corporate social responsibility and innovation from an accounting perspective. The book contains parts that deal with accounting aspects of sustainability and innovations. The book consists of ten chapters devoted to relevant and topical issues of sustainability and innovations. Chapter 1 Sustainability and Corporate Social Responsibility in Accounting is an introduction to further considerations and deals with the essence of sustainable development, corporate social responsibility and their recognition in accounting. Chapter 2 Social Responsibility Reporting Standards presents the most important reporting guidance such as GRI, OECD, United Nations Global Compact, International Organization for Standardization. Chapter 3 Narrative reporting focuses on descriptions and explanations in accounting reports. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Chapter 4 Integrated reporting discusses the motivations, objectives and the process of preparing an integrated report. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term shareholder value creation. Chapter 5 Non-financial reporting in selected European countries presents the experience of Croatia, the Czech Republic and Poland in the field of preparing non-financial reports. A significant contribution to promoting the importance of sustainability reporting was made by the Non-Financial Reporting Directive (2014/95/EU). Chapter 6, Socially Responsible Investments discusses the essence of socially responsible investing and socially responsible investment. Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part and includes the socio-ethical and environmental-ecological considerations on the other. Chapter 7 External costs – accounting perspective describes costs connected with using goods such as air, soil, water, silence or the aesthetics of the surroundings. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies. Chapter 8 Derivatives in accounting is devoted to financial instruments and presents two different approaches to accounting of derivatives: general model and hedge accounting. Derivatives are used to protect the enterprise against financial risk related to changes in prices on the markets, changes in the exchange rate or changes in interest rates, as well as for commercial purposes. Chapter 9 Costs of Research and Development shows the company's activity in the field of research and development and the related costs. R&D constitute an increasingly important element of the functioning of enterprises. Chapter 10 Cryptoassets – Nature, Valuation and Disclosures in Accounting focuses on cryptocurrencies (e.g. Bitcoin, Ethereum etc.) and digital tokens which are specific rights or values representatives. As a result of the transformation on the financial market, we are currently dealing with cryptoassets, which are a creation of blockchain technologies and the changing habits of the digital society. One of areas that there are a lot of doubts regarding these new technological solutions is accounting.

scholarly journals Integrated reporting and corporate social responsibility in the context of social economy (Mutual associations in the health and welfare sector)

2018 ◽  
pp. 109
Author(s):  
Maria Brízida Tomé ◽  
Deolinda Aparício Meira ◽  
Ana Maria Bandeira
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Economy ◽  
General Interest ◽  
Integrated Reporting ◽  
Socially Responsible ◽  
Bottom Line ◽  
The Social ◽  
Responsible Behaviour ◽  
Corporate Social

This study aims to evaluate whether integrated reporting can be considered the appropriate tool for disclosure of the socially responsible behaviour of social economy entities (SEEs), as they currently face an increased demand for transparency from a number of stakeholders. The initial analysis of the concept and principles of corporate social responsibility (CSR), through a triple bottom line concept, and of the social economy and the legal regime governing mutual associations is followed by an empirical study of Portuguese mutual associations in the health and welfare sector. A proposal is also made for an integrated reporting system which is suitable for showing the organization’s socially responsible behaviour and pursuit of the general interest and is concluded to have overcomethe difficulties of disclosing their economic, social, and environmental aspects. Furthermore, it is proposed that SEEs should obligatorily adopt integrated reporting in order to transmit dynamic, up-to-date information of relevance to stakeholders.

The viable system model’s support to social responsibility

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tjaša Štrukelj ◽  
Dejana Zlatanović ◽  
Jelena Nikolić ◽  
Simona Sternad Zabukovšek
Keyword(s):  
Social Responsibility ◽  
Diagnostic Tool ◽  
Socially Responsible ◽  
Content Type ◽  
Systems Approaches ◽  
Study Approach ◽  
Business Operations ◽  
Starting Point ◽  
Viable System

Purpose The consequences of human social irresponsibility urge socially responsible reactions. The authors expose the consequences of socially irresponsible behaviour and state possible requisitely holistic tools to eliminate organisations’ dangerous and socially irresponsible behaviour. This paper aims to examine how the viable system model (the VSM) used as a diagnostic tool can help organisations support socially responsible behaviour. Design/methodology/approach Given the variety of systems methodologies, the authors selected the VSM as a key methodological tool of Organizational Cybernetics. A case-study approach is used to demonstrate the power of the VSM as a diagnostic tool. Findings Humans need to replace recklessness and selfishness by faster re-orientation towards a socially responsible society. By following the cybernetic circle of the preparation and implementation of the management process and practising social responsibility via the VSM, organisations can conduct socially responsible business operations for a socially responsible society. Respecting the pluralist nature of social responsibility and a limited framework of the VSM, the VSM analysis needs to be supported by interpretive systems approaches, such as Strategic Assumptions Surfacing and Testing (SAST). Research limitations/implications The presented study’s limitation is the case study of a selected organisation from Europe. The discussion could be relevant to each organisation, which is observed as a viable system. The insights gained with this case study can be broadened by empirical research involving diverse organisations from various countries. Practical implications Research results indicate socially irresponsible behaviours of the researched organisation and possible ways of overcoming them. The cybernetic circle of the preparation and implementation of socially responsible management processes through the VSM offers a possible path towards more social responsibility in organisations. Moreover, the VSM should be used in combination with interpretive systems approaches, such as SAST. Social implications The generality of the VSM indicates that decision-makers could use the VSM for diagnosing socially irresponsible behaviour in organisations and for redesigning organisations to help develop a more socially responsible society. Originality/value The paper contributes to a cybernetic framework and methodological support to social responsibility. This study could serve as an essential starting point for organisations wishing to take further steps towards social responsibility.

scholarly journals Justification the Choice of Corporate Social Responsibility Strategy Development for the Tourist Enterprises

2020 ◽  
pp. 63-69
Author(s):  
Iryna Kubareva ◽  
Olha Maliarchuk ◽  
Nataliia Pohuda
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Balanced Scorecard ◽  
Social Issues ◽  
Strategy Development ◽  
Socially Responsible ◽  
Strategic Development ◽  
The Balanced Scorecard ◽  
Corporate Social

The article investigates the essence of socially responsible business and its importance for the strategic development of the tourist enterprises. It is noted that CSR includes business, environmental and social issues, as they have a direct and significant impact on the company, its employees and strategic partners. It is determined that the main principles of CSR are voluntariness, reliability and timeliness, creation of values for all levels of the corporate environment. In the article the classification of strategies for the development of corporate social responsibility (CSR) based on the concept by I. Adizes is determined. The system of evaluation metrics for justification of a CSR directions on the base of the Balanced Scorecard and stakeholder theory is proposed. Strategic profile of CSR for the tourist enterprises is constructed and appropriate strategies for their development are proposed.

scholarly journals The Usefulness of Integrated Reports for Stock Market Investors

2014 ◽  
Vol 15 (1) ◽  
pp. 141-151
Author(s):  
Monika Sobczyk
Keyword(s):  
Stock Market ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Financial Information ◽  
Integrated Reporting ◽  
Socially Responsible ◽  
Responsible Investment ◽  
Stock Market Investors ◽  
Investment Portfolios ◽  
Corporate Social

Abstract The huge risks associated with decisions made by key players in the capital market, i.e. investors, encourage them to explore any useful information. Therefore, stock market investors have an increasing interest in expenditures and achievements in all aspects of business activities of any corporation in which they may invest. Traditionally, they look for financial information, and increasingly for non-financial information as well, that all are about activities which are determined by and have implications to the natural environment, the society, and corporate governance (ESG). As a result, this information creates the image of Corporate Social Responsibility (CSR), and investors, who in the construction of investment portfolios take into account non-economic criteria, create Socially Responsible Investment (SRI) market. The aim of the paper is to highlight the need to satisfy market investors' expectations of CSR information by the companies listed on the stock exchange. Secondly, the aim of this paper is to indicate characteristics that make financial and non-financial information presented in Integrated Reports useful for stock market investors. As a result it has been confirmed that there is a need to produce business reports in which corporate approach to social responsibility is taken into account. Moreover, characteristics of non-financial information which are about their usefulness for investors in the process of decision-making have been identified and whether market regulators show an interest in integrated reporting has been established.

scholarly journals Measures of socially responsible business in the implementation of the concept of value marketing

2021 ◽  
Vol 2021 (1) ◽  
pp. 24-38
Author(s):  
Nataliya Kosar ◽  
◽  
Ya. Yarychevska ◽  
Keyword(s):  
Social Responsibility ◽  
Business Processes ◽  
Social Needs ◽  
Socially Responsible ◽  
Spiral Dynamics ◽  
Level Of Satisfaction ◽  
Economic Balance ◽  
Marketing Information ◽  
General Standard

The analysis of secondary marketing information shows that the current situation in Ukraine is characterized by dissatisfaction with the needs of the moral and ethical nature of the population, which is one of the factors of the economic crisis (the lack of trust in the relations between consumers and manufacturers and sellers and transparency in the conduct of business processes caused an imbalance of economic balance). Therefore, in the process of strategic planning at enterprises, it is necessary to be guided by the principles of socially responsible business. At the same time, the implementation by domestic enterprises of socially responsible business measures is a necessary component of increasing their competitiveness. The consumer, as a unit of society, satisfies his interest in the growth of the general standard of living. The company, in turn, receives not only a society-favorable opinion for its own functioning but also an increase in the recognition and loyalty of customers and its own employees, which positively affects its financial performance. The work based on the analysis of statistical information analyzes the level of satisfaction of the needs of the population of Ukraine in accordance with the classification of the needs of A. Maslow and the theory of spiral dynamics. It was established that companies, based on the basic provisions of the concept of value marketing, are important to realize their role in the development of society and in the purpose of responsibility, to develop and implement measures for the development of society and its transition to the next stage of meeting the needs of people, implementing them in all areas of their activities. This need is also reinforced by the interest of the younger generation in social problems: his concern about the environmental state of the planet and the degree of environmental pollution, food safety, the desire for inclusiveness, openness, and transparency of society and the economy in particular, etc. Especially clearly evidence of the theory about the need for companies to conduct socially responsible business can be seen in a pandemic because together with the difficulty of meeting the basic needs of people, their moral and ethical needs are obvious and dissatisfied. The paper contains recommended measures of social responsibility of companies according to the pyramid of A. Maslow and the theory of spiral dynamics, which allow them to realize universal human values and needs at higher levels. The measures of social responsibility of business submitted by the authors are further grouped into four groups of social needs, such as ecology, development, security, and assistance.

scholarly journals Sociological Analysis of the Situation and Prospects of the Development of Socially Responsible Business in Kazakhstan

2021 ◽  
pp. 6-13
Author(s):  
Sholpan Alpeissova
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Social Activity ◽  
Sociological Analysis ◽  
Socially Responsible ◽  
Modern Development ◽  
The Social ◽  
Wide Range ◽  
Key Aspects ◽  
Corporate Social

The aim of the article is to analyze promising areas of socially respon­sible business development in Kazakhstan. The term «socially responsible business» the author understands a wide range of actions of private capital in the development of specific areas (regions, communities, conglomerates), where the company is located, care for the environment at its place of operation, contribution to the economy as a whole and social capital employee, in particular. The article considers socially responsible business as one of the key markers of sustainable development of regions and the state. Based on a sociological analysis of key aspects of modern development of socially responsible business, the author concludes that strengthening the social responsibility of business, encouraging social activity of entrepreneurs are necessary conditions for sustainable development of society. In addition to the positive trends on the way to the formation of corporate social responsibility, there are many unresolved issues current issues and problems that need to be solved and studied by scientists.

The current state of the legislative implementation of criminal law policy

2020 ◽  
pp. 111-118
Author(s):  
Oleksandr Ostrohliad
Keyword(s):  
Law Enforcement ◽  
Criminal Code ◽  
Practical Significance ◽  
New Approach ◽  
Public Discussion ◽  
Current State ◽  
Criminal Offenses ◽  
Legal Technology ◽  
Logical Semantic

Purpose. The aim of the work is to consider the novelties of the legislative work, which provide for the concept and classification of criminal offenses in accordance with the current edition of the Criminal Code of Ukraine and the draft of the new Code developed by the working group and put up for public discussion. Point out the gaps in the current legislation and the need to revise individual rules of the project in this aspect. The methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of appropriate conclusions and recommendations. During the research, the following methods of scientific knowledge were used: terminological, logical-semantic, system-structural, logical-normative, comparative-historical. Results In the course of the study, it was determined that despite the fact that the amendments to the Criminal Code of Ukraine came into force in July of this year, their perfection, in terms of legal technology, raises many objections. On the basis of a comparative study, it was determined that the Draft Criminal Code of Ukraine needs further revision taking into account the opinions of experts in the process of public discussion. Originality. In the course of the study, it was established that the classification of criminal offenses proposed in the new edition of the Criminal Code of Ukraine does not stand up to criticism, since other elements of the classification appear in subsequent articles, which are not covered by the existing one. The draft Code, using a qualitatively new approach to this issue, retains the elements of the previous classification and has no practical significance in law enforcement. Practical significance. The results of the study can be used in law-making activities to improve the norms of the current Criminal Code, to classify criminal offenses, as well as to further improve the draft Criminal Code of Ukraine.

Social Responsibility Practice Diagnosis applied to the Universidad del Valle- Northern Facility. Period 2014-2015

2018 ◽  
Vol 34 (62) ◽  
pp. 66-81
Author(s):  
Adriana M. Moreno Moreno ◽  
Eduar Fernando Aguirre González
Keyword(s):  
Social Responsibility ◽  
Action Plan ◽  
Research Problem ◽  
Socially Responsible ◽  
Strategic Development ◽  
Strategic Issues ◽  
The North ◽  
The Social ◽  
The University ◽  
Social Management

Social Responsibility is a concept that has been approached from different perspectives by theoreticians and institutions. Initially, this was limited exclusively to companies, however, the creation of the Social Capital, Ethics and Development Initiative by the Inter-American Development Bank (IDB) sought to make educational institutions aware that, like any other organization, they are responsible for the externalities they generate in their environment and their stakeholders. This research approaches the concept of University Social Responsibility (USR) from the scheme proposed by the IDB, which proposes four axes of action for Universities’ CR: Responsible Campus, Professional and Citizen Training, Social Management of Knowledge and Social Participation. The Universidad del Valle has a strategic plan entitled “Universidad del Valle’s Strategic Development Plan” and Regionalization attached thereto. It has also developed its action plan and in the five strategic issues raised herein, its socially responsible approach is clearly identifiable. The North Cauca Facility wherein this study is being developed, even though it does not have a University Social Responsibility Management Model, has attempted to align its practices with its strategic affairs that broadly conform to the four axes proposed by the IDB. This research addresses a relevant and current issue inasmuch as it proposes to develop a diagnosis on the relationship between the four axes of Social Responsibility proposed by the IDB and the practice of Social Responsibility applied at the Universidad del Valle, North Cauca Facility, for the period 2014-2015. In order to answer the research problem, a qualitative, exploratory and descriptive type of study is used, given that the work was based on the documentary information available at the University, while the interviews with the directors of the Institution are used as a tool for oral history. The research method used is the case study, which allows to address a unit of analysis in depth, in this case the USR within the Universidad del Valle, North Cauca Facility.

Social Responsibility of Authorities and Local Self-Government in Support of Integrated Development of Territories

2019 ◽  
pp. 22-27
Author(s):  
Victor Dubishchev ◽  
Olesia Hryhorieva ◽  
Iryna Makarenko
Keyword(s):  
Social Responsibility ◽  
Development Strategy ◽  
Global Economy ◽  
Competitive Advantages ◽  
Socially Responsible ◽  
Integrated Development ◽  
Responsible Behavior ◽  
Development Plans ◽  
Key Aspects ◽  
Intellectual Potential

The contemporary approaches to the development of territories are considered in the article. It is noted that the integrated European approach to the development of territories is increasingly being applied in Ukraine. The essence of integrated development, the stages of development of the Integrated Development Strategy (Concept Strategy), emphasized that understanding of the role and functions of government and local self-government in the development and implementation of integrated development of territories should be perceived not only as the current management task, but also as social responsibility to the community and society. The key aspects of socially responsible behavior of authorities and local self-government in ensuring integrated development of territories are determined. It is noted that the perception of the fulfillment of its functions as social responsibility will allow to effectively plan and implement the development plans of the territories, compete for investments and the best jobs; use the local resource of the territory to create competitive advantages of the region, provide motivation and the ability of "key players" to use competitive advantages and to cooperate effectively; create and maintain institutions that promote the use of intellectual potential, ongoing modernization and innovation in the region; to ensure the willingness and ability of key institutions to adapt to the challenges of the global economy.

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