Trends of development of social responsible investment in Ukraine: accounting principles
| Autor: | S V Rudeychuk |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
socially responsible company acti
socially responsible company activity lcsh:Accounting. Bookkeeping Economic policy accounting system General Earth and Planetary Sciences Business Investment (macroeconomics) socially responsible investment lcsh:HF5601-5689 Social responsibility General Environmental Science |
| Zdroj: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 2, Iss 37, Pp 83-86 (2017) |
| ISSN: | 1994-1749 |
| Popis: | The research is devoted to the study of the features and trends of the development of socially responsible investment in Ukraine. The main objective of the study of social responsibility issues is to systematize and study the prospects for the development and evaluation of corporate social responsibility in Ukraine, as well as to study the peculiarities of its accounting reflection in the accounting system. In the course of the study, the current state of social projects in Ukraine was studied, as well as the main obstacles and perspectives of the development of socially responsible investment in Ukraine. The research defines the features of socially responsible investment in order to identify the main areas of improvement of the information provision of formation of social reporting indicators. The article proposes the bookkeeping for directions of enterprise’s social activity in clearly defined accounts of accounting, regardless of the level of its regulation, followed by the development of analytical sections of accounting in the relevant areas of social policy. |
| Databáze: | OpenAIRE |
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