Transparency of non-financial reporting in the context of corporate social responsibility towards employees: case of Ukraine
dc.contributor.author | Kolot, Anatolii | |
dc.contributor.author | Колот, Анатолій Михайлович | |
dc.contributor.author | Колот, Анатолий Михайлович | |
dc.contributor.author | Hrishnova, Olena | |
dc.contributor.author | Грішнова, Олена Антонівна | |
dc.contributor.author | Гришнова, Елена Антоновна | |
dc.contributor.author | Brintseva, Olena | |
dc.contributor.author | Брінцева, Олена Григорівна | |
dc.contributor.author | Бринцева, Елена Григорьевна | |
dc.date.accessioned | 2015-12-21T09:37:13Z | |
dc.date.available | 2015-12-21T09:37:13Z | |
dc.date.issued | 2012-07 | |
dc.description.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. | uk |
dc.identifier.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. | uk |
dc.identifier.issn | 978-8389437-50-1 | |
dc.identifier.uri | https://ir.kneu.edu.ua:443/handle/2010/12233 | |
dc.language.iso | en | uk |
dc.publisher | Kozminski University, Warsaw | uk |
dc.subject | transparency of non-financial reporting | uk |
dc.subject | corporate social responsibility | uk |
dc.subject | indicators of CSR towards employees | uk |
dc.subject | methodology of assessing transparency of indicators of CSR towards employees | uk |
dc.title | Transparency of non-financial reporting in the context of corporate social responsibility towards employees: case of Ukraine | uk |
dc.type | Article | uk |