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Peculiarities of Preparation of Non-financial Corporative Reporting

Author

Listed:
  • Nataliya Orlova

    (Donetsk State University of Management)

Abstract

The Article addresses the characteristics of implementation of international standards for non-financial reporting by foreign and domestic corporations. Considered are specific aspects of organizational principles of implementation and use of non-financial reporting as the main tool of socially responsible business. It was found that the most widespread use in the world received the GRI standard - international standards on sustainable development, designed by Global Initiative on Reporting. Analysis of the structure of reporting on sustainable development led to the conclusion that the use of GRI standards in preparation of reports is more common for European companies than for American or Asian ones. Researched has been the dynamics of reporting on sustainable development by the companies that are using GRI standards in the preparation of non-financial reporting. Based on the standards of international organizations in the field of corporate social responsibility established have been the advantages of non-financial reporting for corporations. Given are the features of socially responsible business in Ukraine, as well as the factors for implementation of international standards on non-financial reporting by domestic corporations.

Suggested Citation

  • Nataliya Orlova, 2014. "Peculiarities of Preparation of Non-financial Corporative Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 65-70, September.
    • Handle: RePEc:iaf:journl:y:2014:i:3:p:65-70
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    File URL: http://www.afj.org.ua/pdf/200-osoblivosti-pidgotovki-nefinansovoi-zvitnosti-korporaciy.pdf
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    File URL: http://www.afj.org.ua/en/article/200/
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    More about this item

    Keywords

    non-financial reporting; sustainable development; corporate social responsibility; social report;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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