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https://dspace.uzhnu.edu.ua/jspui/handle/lib/31654
Назва: | Integrated reporting in Ukraine: historical aspects and implementation prospects |
Автори: | Krutova, Angelika Nesterenko, Oksana Borysova, Alina |
Ключові слова: | Integrated reporting |
Дата публікації: | 2020 |
Видавництво: | VUZF Publishing House “St. Grigorii Bogoslov” |
Бібліографічний опис: | Integrated reporting in Ukraine: historical aspects and implementation prospects: monograph / A. Krutova, О. Nesterenko, A. Borysova. Sofia: VUZF Publishing House “St. Grigorii Bogoslov”, 2020. – 156 p. |
Короткий огляд (реферат): | The monograph is devoted to the scientific substantiation of theoretical and methodological postulates of the integrated reporting formation and development of practical recommendations for definition and disclosure of the integrated reporting items. Preconditions of the integrated reporting genesis are defined, which include institutional theory development and institutional investors emergence, whose activities are based on the following principles: socially responsible investment; movement of Ukraine to the European Union; increasing the requirements for the disclosure of accounts by stock exchanges; international cooperation in ecological safety issues; modern information and communication technologies development. An overview of the basic foundations of the integrated reporting compilation is presented, difficulties of its formation and popularization among Ukrainian companies are revealed. Perspective directions of activity on the integrated reporting implementation in Ukraine are determined. Recommended for managers, academics, graduate and undergraduate students of economic specialties. |
Опис: | The monograph is devoted to the scientific substantiation of theoretical and methodological postulates of the integrated reporting formation and development of practical recommendations for definition and disclosure of the integrated reporting items. Preconditions of the integrated reporting genesis are defined, which include institutional theory development and institutional investors emergence, whose activities are based on the following principles: socially responsible investment; movement of Ukraine to the European Union; increasing the requirements for the disclosure of accounts by stock exchanges; international cooperation in ecological safety issues; modern information and communication technologies development. An overview of the basic foundations of the integrated reporting compilation is presented, difficulties of its formation and popularization among Ukrainian companies are revealed. Perspective directions of activity on the integrated reporting implementation in Ukraine are determined. Recommended for managers, academics, graduate and undergraduate students of economic specialties. |
Тип: | Text |
Тип публікації: | Монографія |
URI (Уніфікований ідентифікатор ресурсу): | https://dspace.uzhnu.edu.ua/jspui/handle/lib/31654 |
ISBN: | 978-954-8590-90-7 |
Розташовується у зібраннях: | Навчально - методичні видання кафедри фінансів і банківської справи |
Файли цього матеріалу:
Файл | Опис | Розмір | Формат | |
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monograf_2020.pdf | монографія | 2.71 MB | Adobe PDF | Переглянути/Відкрити |
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