ФОРМУВАННЯ, ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ ТА ВЕРИФІКАЦІЯ ЗВІТНОСТІ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВ

Баришнікова, Олена Миколаївна; Baryshnikova, E.N.

ФОРМУВАННЯ, ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ ТА ВЕРИФІКАЦІЯ ЗВІТНОСТІ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВ

Баришнікова, Олена Миколаївна; Baryshnikova, E.N.

URI: http://eztuir.ztu.edu.ua/123456789/5926

Date: 2016

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2017. Обґрунтовано передумови впровадження звітності сталого розвитку як нового механізму оприлюднення інформації про господарську діяльність підприємств, що покладено в розвинені теоретичні положення розвитку бухгалтерського обліку. Розроблено механізм формування показників звітності сталого розвитку відповідно до протоколів GRI. Обґрунтовано напрями трансформації елементів методу бухгалтерського обліку для формування інформаційного простору управління сталим розвитком. Удосконалено методичні положення бухгалтерського обліку як складової інформаційного забезпечення звітності сталого розвитку через розробку підходу до організації аналітичного обліку, системи первинного документування, пакету внутрішньої звітності та порядку відображення на рахунках об’єктів, які характеризують економічну, соціальну та екологічну результативність господарської діяльності підприємства. Запропоновано організаційно-методичні положення верифікації звітності сталого розвитку як основи оцінки її якісних параметрів для сейкхолдерів.

Abstract (eng):

Dissertation for the seekof the science degree as an candidate of economic sciences with specialization 08.00.09 – accounting, analysis and audit (within types of economical activities). – ZhytomyrState Technological University, Ministry of Education and Science of Ukraine, Zhytomyr, 2017. This dissertation is devoted to argumentation the theoretical suggestions and developing the practical recommendations in improving the mechanism of formation, accounting assurance and verification of the enterprises sustainability reporting. The object of this research is a system of sustainability reporting as an integrated part in accounting and information assurance of the enterprises management. The subjects of this research are theoretical and methodological thesis’s concerning formation, accounting assurance and verification the enterprises sustainability reporting as a new mechanism of business information transparency. In this paper the theoretical suggestions concerning accounting and sustainability reporting are developed by providing the argumentation of necessity the new mechanism of information transparency about business activity, social responsibility in defining their roles in assurance of the enterprises sustainability development. There is also systematized the requirements about qualitative content, order of formulation and conformation the sustainability reporting indicators which are consisting with the methodological recommendations and with the protocols of international regulatory bodies in the sustainability reporting field, such as AA 1000, Global Reporting Initiatives (GRI), Equator Principles, Sunshine Standards that let to validate the priority of using Global Reporting Initiatives protocols in Ukrainian enterprises practice. There is also fulfilled the quality assessment of the information about sustainable development the domestic enterprises through the analysis of the rates and indicators disclosed in their reports which are describing economical, ecological and social activities which let to find the compliance them to international regulatory requirements to such types of reporting. Elaborated the order of accounting objects identification with the rates and indicators of sustainability reporting in the prisms of economical, ecological and social enterprises activities that is consistent with Global Reporting Initiatives protocols and provides mechanism of harmonization the financial, statistical and sustainability reporting. Developed the mechanism of formation the indicators of economical, ecological and social parts in integrated reporting by grounding accountancy and other information supply and offered the algorithm for rates and indicators formulation in all spheres of business activity that is the basement of new format in information transparency for the participants of social and economical relationships. 20 Verified the methodological approach to the organization and formation of the accounting support in sustainability reporting with includes: 1) the order of verification the correct place for the elements of financial accounting in providing the information for sustainability reporting; 2) approach to organization the analytical book-keeping with describes the objects of management through the prisms of economical, ecological and social business activities; 3) consistency financial reporting rates and indicators with the protocols of Global Reporting Initiatives; 4) bulk of internal reports as an integrated part for the formation of sustainability reporting ( report about payment to investors, report about payment to state, report about rates connected with climate changes, report about employment, report about purchase budget, report about ecological activity, report about social activity), with let to create information base in managing the enterprise sustainability development. Developed methodological aspects in financial accounting the objects which are describing the sustainable development of the enterprise and its accountability toward society, in particular developed: 1) accounting support in enterprise activity from the prism of risk assessment for climate changes; 2) accounting legers of the transactions connected with enterprise ecological security; 3) order and accounting the expenses arisen as a result of marking the products and customers claims which is new look for the development of accounting support in sustainability reporting. Improved the organization frameworks in the system of verification the sustainability reporting, as a result of it: 1) validated the integrated parts of verification system (enterprise responsibilities, principles, conformations, requirements for the subject of the inspection); 20 developed the model of organization the verification system; 3) offered algorithm of verification assessment and rating with is the key element of new mechanism of disclosure information about enterprises activities. Offered methodological approach to the procedure of verification the sustainability reporting in the part of assessment the setting level of the subject of inspection, assessment importance of the requirements of stakeholders, assessment of the efficiency of social activities, with suggest the implementation the complex of analytical procedures and account the stakeholder’s requirements concerning the enterprise sustainable development Implemented the assessment of the quality of disclosed information about sustainable development of domestic enterprises through the analysis of their reporting indicators which describe economical, ecological and social efficiency of their business activity which let to detect their compliancy to valid international system regulating this type of reporting.

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