Dubinina M., Galkin V., Trum O., Vysochanskaya A. Social Account: Foreign and Domestic Experience

Modern Economics

¹ 

关键词: social account;    unfinancial accounting;    social accounting;    social control;    account.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Mykolayiv National Agrarian University

【 摘 要 】

Bezverkhyy, K. (2015). Socially-oriented reporting of enterprises. Accounting and Audit, 2-3, 70-78 [in Ukrainian].Butinet, F. F. (2014). Modern accounting and control: problems of development. Zhytomyr: PE “Ruta” [in Ukrainian].Zhigley, I. V. (2010). Accounting of social responsibility of business entities: necessity and orientation of development. Zhytomyr: ZhDTU [in Ukrainian].Dhaliwal, D. S., Tsang, A., Radhakrishnan, S. & Yang, Y. G. (2012). Nonfinancial Disclosure and Analyst Forecast Accuracy. International Evidence on Corporate Social Responsibility Disclosure, 3. 723-759. DOI: http://dx.doi.org/10.2308/accr-10218.Eccles, R. G., Krzus, M. P. & Serafeim, G. (2011). Market Interest in Nonfinancial Information. Journal of Applied Corporate Finance, 4, 113-127. DOI: http://dx.doi.org/10.1111/j.1745-6622.2011.00357.x.Sokolov, Ya.V. (1985). History of accounting development. Finance and Statistics, 367 [in Ukrainian].Gunayeva, N. (2004). International standards in the field of social responsibility. Standards and quality, 10.61-65 [in Ukrainian].Directive 2014/95 / EU of the European Parliament and of the Council of 22 October 2014 amending Directé 2013/34 / EU on the disclosure of non-financial and diversity information by certain large enterprises and groups. Retrieved from http://eur-lex.europa.eu/legalcontent/EN/TXT/HTML/?uri=OJ:L:2014:330:FULL&from=EN#L_2014330EN.01000101.doc.Directive 2006/34 / EU of the European Parliament and of the Council of 26 June 2013 on annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43 / EC of the European Parliament and of the Council of the Council and repealing Council Directives 78/660 / EEC and 83/34 9 / EEC. Retrieved from http://www.oroc.pt/fotos/editor2/diretivacont.pdf.Nikolaeva, D. (2009). Introduction of Mandatory Social Reporting. Corporate Social Responsibility. Retrieved from http://www.csrjournal.com/news/1806-minjekonomikivchera-zajavilo-o-vozmozhnom-s-2009.html [in Ukrainian].Butinets, T.A., Davidyuk, T.V., Zhigley, I. V. & Zamula, I. V. (2012). Development of the science of accounting and economic control: ensuring sustainable development of the Ukrainian economy. Zhytomyr: ZhDTU [in Ukrainian].Blakita, A. V. & Polyak, R. S. (2015). Non-financial reporting as a tool for assessing social responsibility of business. Scientific Herald of Kherson State University, 15 (4), 126-129. Retrieved from http://www.ej.kherson.ua/journal/economic_15/4/32.pdf [in Ukrainian].Strategy to Promote the Development of Corporate Social Responsibility in Ukraine until 2020. Retrieved from file:///C:/Users/ASUS/Desktop/Нова%20cтаття/201309_strategiya_spriyannya_ rozvitku_svb_v_ukrayini.pdf [in Ukrainian].  Received: 14 February 2019

【 授权许可】

CC BY