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Modern methodical approaches to the evaluation of corporate reporting transparency

Authors: Vasylieva, Tetiana Anatoliivna; Lieonov, Serhii Viacheslavovych; Makarenko, Inna Oleksandrivna;

Modern methodical approaches to the evaluation of corporate reporting transparency

Abstract

Важливість ви-вчення методичних підходів до оцінювання прозорості корпоративної звітності визначається необхідністю відновлення довіри до звітності та низьким рівнем її прозорості з огляду на практики корпоративної соціальної відповідальності (КСВ) в Україні. The importance of studying methodical approaches to evaluation of corporate reporting transparency is determined by restoring confidence in the reporting and low transparency of Ukrainian companies due to the low practice of corporate social responsibility (CSR)

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Keywords

transparency, sustainability reporting, corporate social responsibility, transparency index, corporate reporting, індекс прозорості, звітність зі сталого розвитку, корпоративна соціальна відповідальність, корпоративна звітність, прозорість

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green