Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук

THE PRINCIPLE OF INTEROPERABILITY WITH STAKEHOLDERS IN INTEGRATED REPORTING OF UKRAINIAN ENTERPRISES

Автор: Sveta on .

 FREE FULL TEXT (PDF)
DOI: http://doi.org/10.31617/visnik.knute.2018(120)09

UDC 657.37

BEZVERHYI Kostiantyn,
PhD in Economics, Doctoral Student of The Department of Bookkeeping and Taxation of
Kyiv National Economic Universitynamed after Vadym Hetman


THE PRINCIPLE OF INTEROPERABILITY WITH STAKEHOLDERS IN INTEGRATED REPORTING OF UKRAINIAN ENTERPRISES
 
Background. Stakeholder engagement is a fundamental principle for the prepara­tion, compilation, submition and disclosure of integrated reporting by the enterprise in accordance with the international principles of integrated reporting. The above principle is not sufficiently covered for the purpose of preparing, compiling, submitting and dis­closing the integrated reporting of an enterprise. Therefore, the actual issue is the imple­mentation of the principle of interaction with stakeholders in the integrated reporting of Ukrainian enterprises.
Analysis of recent research and publications in this direction indicates that among scientists there are discussions in order to implement the principle of interaction with the interested parties in the integrated reporting of Ukrainian enterprises. A small number of existing works is devoted to its use with the peculiarities of domestic business entities. However, the implementation of the principle of interaction with stakeholders in integrated reporting can bring it to a qualitatively new level, which is formulated in the aim of the research.
Materials and methods. Research materials include international legislation on interactions with stakeholders, international framework for integrated reporting, integrated reporting of Ukrainian enterprises. To achieve this goal, such scientific methods as analysis, the dialectical method of scientific knowledge, generalization and modeling were used.
Results. The research of the principle of interaction with the stakeholders in the integrated reporting of Ukrainian enterprises in the context of institutional transformations is carried out in an inextricable connection with the production and integration processes. Recommendations were developed for Ukrainian enterprises (DTEK, NJSC "NaftoGaz Ukraine", LLC "BDO") regarding the implementation of the principle of interaction with the interested parties during preparation for the compilation of integrated reporting.
Conclusion. In the course of the research of integrated reporting of Ukrainian enterprises (DTEK, NJSC "NAFOGAZ Ukraine", LLC "BDO") it was found that such reporting does not contain a separate element of integrated reporting as "the basic principles of preparation and presentation", provided by the international bases of integrated reporting. It was offered to disclose the principle of interaction with stake­holders for the purpose of preparing, compiling, submitting and disclosing the integrated reporting of an enterprise in the main part of such reporting. In order to implement the principle of interaction with stakeholders in the integrated reporting of Ukrainian enter­prises, it is suggested that the Standard AA 1000 SES interact with the stakeholders.
 
Keywords: principle, interaction, stakeholders, integrated reporting, standard.

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