|Title||Transition to sustainability reporting: evidence from EU and Ukraine|
Makarenko, Inna Oleksandrivna
звітність щодо сталого розвитку
директива 2014/95 / ЄС
угода про асоціацію
отчетность об устойчивом развитии
директива 2014/95 / ЕС
соглашение об ассоциации
|Date of Issue||2017|
|Publisher||Sumy State University|
|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|
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)
|Makarenko_Sirkovska.pdf||624,07 kB||Adobe PDF||3292|
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