Development of standardized social reporting formation method for PJSC «Ukrainian railway»

Tehnologìčnij Audit ta Rezervi Virobnictva

Людмила Владимировна Шкулипа¹ 

[1] National Academy of Statistics, Accounting and Auditing,Pidgirna str., 1, Kyiv, 04107;

关键词: financial reporting;    social reporting;    corporate social responsibility;    non-financial reporting;    Ukrainian Railway;    joint stock company;   

DOI  :  10.15587/2312-8372.2016.87543

来源: DOAJ

【 摘 要 】

Phased method of forming a standardized social reporting, considered its components, principles and standards that it should conform was developed in this article. The ten basic steps were developed forpreparation of the social reporting of PJSC «Ukrainian Railway» that are divided into three cycles and have all-covering function of the preparation of the first social report to its not only preparation, but also the spread and expansion of boundaries and stakeholder groups that will ultimately get the trust clients and investors. A sample of primary structure with the components (content), which should be included in the social report of PJSC «Ukrainian Railway», is made based on the developed main stages of forming a social accountability for the PJSC «Ukrainian Railway». All data have to analyze not only the accounting figures, but also the financial, operational, statistical. The study of existing social reporting in the railway industry in other countries, as well as in the companies of other activities, their audit conclusions, have been allowed us to find and analyze the main disadvantages of this type of reporting. Also it have been allowed to define international standards of social responsibility that are suited to the industry, as well as consider all this while implementing standardized social reporting of PJSC «Ukrainian Railway». As a result, this article are shown the advantages and disadvantages of socially responsible actions of other international companies that allow to learn from and to avoid the negative factors in the implementation process into practical activity of PJSC «Ukrainian Railway».

【 授权许可】

Unknown