Наукові публікації у періодичних виданнях, які індексуються у Scopus
Постійне посилання колекціїhttps://dspace.krok.edu.ua/handle/krok/119
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Документ Formation of the Stakeholders Account Model in Conditions of Sustainable Development(Allied Business Academies, 2019) Karpenko, Lidiia M.; Koev, Stoyan Radev; Kashchena, Nataliia B.; Grushko, Victor; Khorosheniuk, Andrii; Грушко, Віктор ІвановичThe world experience regarding the interpenetration of the concept of sustainable development and responsible investing and accounting models is analyzed. The drivers of the appearance of the newest accounting model are determined, taking into account the specifics of the information requests of stakeholders. The stages of transformation of key forms of traditional reporting taking into account social and environmental components are considered. The determinants and principal features of the stakeholders accounting model are investigated in order to increase the validity of investment decisions. As a result of formalization, the hypothesis that the reporting on the sustainable development of accountable investment companies constituents is more transparent than the reporting of traditional financial index companies is disproved, taking into account the sub-periods of the global financial crisis identified and the division of financial markets for developed and developing countries. This has made it possible to confirm that the disclosure of information on ESG criteria is insufficient for decision makers in the financial sector of the economy and, in turn, determine the importance of its standardization. © 2019 Allied Academies.Документ Corporate social responsibility development trends in international entrepreneurship(Allied Business Academies, 2020) Shamborovskyi, Grygoriy; Razumovskay, Tatyana; Prykhodko, Olga; Getmanets, Olga; Nakonechna, Natalia; Наконечна, Наталія ВасилівнаThe article deals with the analysis of the practice of using and spreading social responsibility in international entrepreneurship from different countries of the world. The significance of the Global Corporate Social Responsibility Measurement Index is analyzed. The case of analysis of expediency of spreading the practice of corporate social responsibility in the international corporate business and international entrepreneurship are determined. Corporate Social Responsibility is important for the development of the world insurance sector, becose the theory of insurance is based on the theory of probability, riskology, methodology of formation of reserves. The social function of insurance, together with the formation of corporate social responsibility at the level of each insurance company, creates a powerful tool for stakeholder interaction in the interest of the whole society. The study showed that CSR have a significant impact on the financial performance of major international banks. © 2020, Allied Business Academies. All rights reserved.