Transparency of non-financial reporting in the context of corporate social responsibility towards employees: case of Ukraine
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Date
2012-07
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.