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Електронний архів Житомирського державного технологічного університету
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| Title |
?????????? ????????? ??????? ????????: ?????????? ??????? ???????????
Formation of sustainable development reporting: international regulatory systems |
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| Creator |
?????????-?????????, ?.?.
???????????, ?.?. Sergienko-Berdiukova, L.V. Baryshnikov?, O.M. |
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| Subject |
?????????
?????? ???????? ?????????-?????????? ???????? ?????????? ??????? ????????? ?????????-?????????? ??????? accountability sustainable development economic and environmental problems international reporting economic and environmental security. |
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| Description |
?????????? ???????? ?????????? ????????? ??????? ???????? ?? ?????? ? ???????????? ?????????? ?????????????? ????????? ??????????? ???????????. ??????????? ?????????-??????????? ??????? ??????? ?????? ????? ?????????? ??????????? ??????? ????????? ?? ???????????? ????????? ??????? ????????. ??????? ????????????? ?????????-??????????? ??????? ??????????? ??????????? ? ???????????? ???????????, ?????????? ?? ??????????? ????????? ?? ????????????? ??????????. ???????????, ?? ????? ?? ?????? ????????? ???????? ??????????? ??????? ????????? ?? ???????????? ????????? ??????? ???????? ? ????????????? ????????? ?????????? ?? ???? ?????????????? ???????????? ????? ????????? ?????????? ?? ?????? ??????????? ??????, ?? ???? ????????: ?? 1000, GRI, ???????? ????????, ????????? ???????, ?????????? ???????. ?????????? ???? ?????????? ??????? ??????????? ????????? ??????? ????????: ?? 1000, GRI, ????????? ??????? ? ?????????? ???????, ?????????? ?? ???? ????????? ???????????? ???????? ????????? ?????????? ? ???????? ????????? ?????????? ?? ?????????????? ???????????? ????????? ??????? ???????? ??????????? ???????????.
The article examines the problem of forming of sustainable development reporting as a tool for management of economic processes of industrial enterprises. The aggravation of the economic and environmental problems requires finding new mechanisms of regulation of the process of drawing up and declaring of statements of sustainable development. The basis for ensuring economic and environmental security of industrial enterprises is to harmonize economic, social and environmental components of their business. It is established that one of the solutions to the problem of managing the preparation and declaring of statements of sustainable development is the study of the mechanism of formation and information support of the financial statements in accordance with the existing international systems which are: AA 1000, GRI, the Equator Principles, Standards Sunshine Global agreement. The article deals with the following international regulatory framework for sustainable development reporting: AA 1000, GRI, Sunshine Standards and the Global Compact according to which the author identifies the priority areas for further research to develop the mechanism of formation and information for reporting sustainable development of domestic enterprises. |
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| Date |
2016-04-11T07:37:51Z
2016-04-11T07:37:51Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2689
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
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