Transparency of non-financial reporting in the context of corporate social responsibility towards employees: case of Ukraine
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Date
2012-07
Authors
Kolot, Anatolii
Колот, Анатолій Михайлович
Колот, Анатолий Михайлович
Hrishnova, Olena
Грішнова, Олена Антонівна
Гришнова, Елена Антоновна
Brintseva, Olena
Брінцева, Олена Григорівна
Бринцева, Елена Григорьевна
Journal Title
Journal ISSN
Volume Title
Publisher
Kozminski University, Warsaw
Abstract
The paper focuses on the essence of transparency of non-financial reporting based on the analysis of international standards of corporate social responsibility as well as scientific research in the social responsibility field. It introduces a system of 30 quantitative and 10 qualitative indices for assessing transparency of the reflection of the indicators of corporate social responsibility (CSR) towards employees in non-financial reporting. The proposed integrated index shows the actual share of suggested indicators in the published non-financial reports. The analysis of transparency of the reflection of indicators of CSR towards employees in non-financial reporting by companies working in Ukraine was carried out. The paper offers recommendations for enhancing transparency of information about CSR towards employees in non-financial reports.
Description
Keywords
transparency of non-financial reporting, corporate social responsibility, indicators of CSR towards employees, methodology of assessing transparency of indicators of CSR towards employees
Citation
Kolot A. Transparency of non-financial reporting in the context of corporate social responsibility towards employees: case of Ukraine / A. Kolot, O. Grishnova, O. Brintseva // Traditon and new horizons: towards the virtue of Responsibility : Proceedings of the Fifth International Society of Business, Economics, and Ethics (ISBEE) World Congress, July 11–14, 2012, Kozminski University, Warsaw, Poland / Editors: Boleslaw Rok, Julita Sokolowska. – Warsaw, 2012. – Vol. I: Education, Values, Sustainability, Leadership, Corporate Responsibility. – P. 381–391.