Please use this identifier to cite or link to this item: http://essuir.sumdu.edu.ua/handle/123456789/61541
Or use following links to share this resource in social networks: Recommend this item
Title Transition to sustainability reporting: evidence from EU and Ukraine
Authors Makarenko, Inna Oleksandrivna  
Sirkovska, N.
ORCID http://orcid.org/0000-0001-7326-5374
Keywords sustainability reporting
non-financial information
Directive 2014/95/EU
Association agreement
звітність щодо сталого розвитку
нефінансова інформація
директива 2014/95 / ЄС
угода про асоціацію
отчетность об устойчивом развитии
нефинансовая информация
директива 2014/95 / ЕС
соглашение об ассоциации
Type Article
Date of Issue 2017
URI http://essuir.sumdu.edu.ua/handle/123456789/61541
Publisher Sumy State University
License
Citation Makarenko, I., Sirkovska, N. (2017). Transition to sustainability reporting: evidence from EU and Ukraine. Business Ethics and Leadership, 1(1), 16-24. Doi: 10.21272/bel.2017.1-02
Abstract Sustainable Development Goal of UN (Goal 12.6), the accounting statements of the Association Agreement with the European Union and Section IV of the Deep and Comprehensive Free Trade Area between Ukraine and the EU, Sustainability strategies “Europe – 2020” and “Ukraine – 2020”, the provisions of Directive 2014/95/EU are the guidelines for constructing a sustainability reporting system of Ukrainian companies because of the low level of corporate social responsibility perception in the national environment and the need for implementation of European integration initiatives. Sustainability reporting comparative analysis of European and Ukrainian companies has been performed basing on the GRI data for 1999-2016. This allows us to conclude about proportionality and comparability in the use of research database. However, the results of this study indicate significant differences in the level of sustainability reporting development in Ukraine and the EU. This primarily refers to the number of organizations that make reports and dynamics of disclosure during the period of 1999-2016, company size, industry characteristics and type of applied reporting standards. Based on the analysis carried out the authors formulated the main causes, consequences and trends in national practice of sustainbility disclosure in the context of implementing of Directive 2014/95/EU. Thisresearch may contribute to the existing literature in regard identifying key areas ofsustainability reporting development in Ukraine on the basis of comparison with the best European experience and its compliance with the requirements of Directive 2014/95/EU. Among the issues that require further research, we should recall the relationship between the formation of the corporate social responsibility model and sustainability reporting disclosure as well as the influence of the institutional environment. Among the perspective areas of research, the expand of time horizons of analysis for the 2017-2018 years after the publication of the first reports prepared in accordance with the requirements of Directive 2014/95/EU is worth noting. Limitations of the research carried out сoncerning the size of the sample of Ukrainian companies were analyzed.
Appears in Collections: Business Ethics and Leadership (BEL)

Views

Algeria Algeria
23913
Australia Australia
564018156
Austria Austria
2007467369
Bangladesh Bangladesh
1
Belgium Belgium
781028712
Bulgaria Bulgaria
111706957
Canada Canada
-910936289
China China
1
Croatia Croatia
2072050331
Czechia Czechia
1
Denmark Denmark
974047856
Egypt Egypt
155268
Finland Finland
-1821872567
France France
210093
Germany Germany
-1821872577
Ghana Ghana
1
Greece Greece
1
India India
68788
Indonesia Indonesia
564018161
Iraq Iraq
1
Ireland Ireland
2028842583
Israel Israel
126100
Italy Italy
218102
Lithuania Lithuania
54587
Luxembourg Luxembourg
564018151
Malaysia Malaysia
93195
Netherlands Netherlands
-1821872579
Nigeria Nigeria
974047852
Norway Norway
54508
Pakistan Pakistan
974047854
Poland Poland
907846051
Portugal Portugal
142770
Romania Romania
488473568
Saudi Arabia Saudi Arabia
1
Singapore Singapore
-1700806191
Sint Maarten Sint Maarten
1
Slovakia Slovakia
1
South Africa South Africa
114983
South Korea South Korea
143601
Spain Spain
1121921161
Sweden Sweden
488473567
Taiwan Taiwan
1
Trinidad & Tobago Trinidad & Tobago
1
Turkey Turkey
157182
Uganda Uganda
1
Ukraine Ukraine
564018157
United Kingdom United Kingdom
-347810754
United States United States
2072050332
Unknown Country Unknown Country
187903
Vietnam Vietnam
1112443255

Downloads

Albania Albania
1
Algeria Algeria
1
Australia Australia
1732163573
Austria Austria
36531
Belgium Belgium
1
Brazil Brazil
64008
Bulgaria Bulgaria
781028707
Canada Canada
660541237
China China
2072050326
Czechia Czechia
1
Denmark Denmark
1
Ecuador Ecuador
1
Egypt Egypt
187350
Finland Finland
260421461
France France
76675
Germany Germany
564018158
Ghana Ghana
1
Greece Greece
1732163572
Hong Kong SAR China Hong Kong SAR China
1
India India
1
Indonesia Indonesia
564018162
Iraq Iraq
1
Ireland Ireland
40861
Israel Israel
201762
Italy Italy
974047853
Lebanon Lebanon
1
Lithuania Lithuania
622817733
Luxembourg Luxembourg
622817731
Malaysia Malaysia
1
Netherlands Netherlands
110778
Nigeria Nigeria
1
Norway Norway
1
Philippines Philippines
111706964
Poland Poland
907846052
Portugal Portugal
96056
Romania Romania
203732
Serbia Serbia
1
Singapore Singapore
1
Sint Maarten Sint Maarten
1
Slovakia Slovakia
1
Slovenia Slovenia
622817746
South Korea South Korea
1
Spain Spain
1
Sweden Sweden
1543293
Tunisia Tunisia
1
Uganda Uganda
1
Ukraine Ukraine
488473565
United Arab Emirates United Arab Emirates
1
United Kingdom United Kingdom
2075102384
United States United States
2072050327
Unknown Country Unknown Country
180268
Vietnam Vietnam
1

Files

File Size Format Downloads
Makarenko_Sirkovska.pdf 624.07 kB Adobe PDF -313042295

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.