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The study determined the effect of quadruple bottom line reporting (proxies by economic, social, environmental, and governance disclosures) on cost saving among listed manufacturing firms in Nigeria. Ex-post facto research design was adopted using a population size of 21 listed consumer goods manufacturing firms from which a sample of fifteen was purposively selected. The data collected for the study spanned a period of 10 years from 2013 to 2022. Random effect model was estimated at 5% significance level which revealed that economic, social, environmental, and governance disclosures significantly enhance cost saving among listed manufacturing firms in Nigeria. In conclusion, the adoption of quadruple bottom line reporting can offer manufacturing firms a strategic advantage. It aligns with global trends in sustainable business practices and can position these firms to enjoy cost-saving opportunities. To maximize the benefits of quadruple bottom line reporting, manufacturing firms should make a concerted effort to integrate economic, social, environmental, and governance disclosures into their business practices in order to enhance transparency and accountability, leading to improved cost-saving opportunities. [ABSTRACT FROM AUTHOR]

The study determined the effect of quadruple bottom line reporting (proxies by economic, social, environmental, and governance disclosures) on cost saving among listed manufacturing firms in Nigeria. ­Ex-post facto research design was adopted using a population size of 21 listed consumer goods manufacturing firms from which a sample of fifteen was purposively selected. The data collected for the study spanned a period of 10 years from 2013 to 2022. Random effect model was estimated at 5% significance level which revealed that economic, social, environmental, and governance disclosures significantly enhance cost saving among listed manufacturing firms in Nigeria. In conclusion, the adoption of quadruple bottom line reporting can offer manufacturing firms a strategic advantage. It aligns with global trends in sustainable business practices and can position these firms to enjoy cost-saving opportunities. To maximize the benefits of quadruple bottom line reporting, manufacturing firms should make a concerted effort to integrate economic, social, environmental, and governance disclosures into their business practices in order to enhance transparency and accountability, leading to improved cost-saving opportunities.

Countries around the world are taking further steps toward transparency and corporate sustainability. Environmental, social, and governance (ESG) reporting will be required for all firms listed on European exchanges as of 2026 according to the Corporate Sustainability Reporting Directive. Meanwhile, the companies’ rate in Vietnam reporting and disclosing ESG information is still limited. There is an empirical gap between the theory and practices of ESG reporting in Vietnam. Therefore, this study aims to investigate the determinants affecting the readiness for ESG reporting in Vietnamese enterprises. Survey questionnaires and quantitative analysis are employed based on the structural models using SmartPLS4 software to analyze the sample of 169 manufacturing, commercial, and service enterprises in Vietnam. The findings show that accountant qualifications, management processes, women on management boards, and information technology systems positively affect Vietnamese firms’ readiness to report ESG. The relationship between business executives’ ESG awareness, public media pressure, governmental guidelines, and the readiness for ESG reporting is not statistically supported. Based on the research results, Vietnamese enterprises should increase women’s participation on management boards, facilitate professional development and training for accountants, invest in information technology systems, and improve management processes to enhance the adoption of ESG reporting in Vietnam.

Concerns for the environment and sustainability require entities to contribute to societal development toward sustainable advancement. There is also an increasing demand for high-quality and reliable reports on sustainability-related matters. The study aims to highlight the impact of sustainability reporting initiatives on financial performance through the GRI reporting framework and four determinants of financial performance – return on assets (ROA), return on equity (ROE), and basic and diluted earnings per share (EPS). Conducting random effects generalized least square (GLS) regression, this paper examines 127 firm-year observations from 47 Philippine listed entities covering 2019–2021. The results show a significant negative relationship between the total sustainability reporting initiative index score and financial performance, represented by return on equity (coefficient = –0.4690, z-value = –1.68). Moreover, there is a positive significant relationship between economic reporting and financial performance, particularly return on assets, basic earnings per share, and diluted earnings per share (coefficients = 0.1590, 12.6200, 12.6500; z-values = 3.11, 1.72, 1.73). A negative significant relationship exists between social reporting and financial performance, particularly return on equity and basic and diluted earnings per share (coefficients = –0.5530, –14.1600, –14.1400; z-values = –2.04, –2.65, –2.65). This study pioneers an investigation into the nascent implementation of Securities and Exchange Commission (SEC) sustainability reporting and the implications of sustainability initiatives on corporate performance in the Philippines. The results shed light on the dynamics of sustainability initiatives and financial outcomes to encourage firms to harmonize economic success with environmental preservation and societal advancement toward value creation.

Purpose: The aim of the article is to present the importance of non-financial reporting by enterprises in the small and medium-sized (SME) sector of the economy. Design, methodology and approach: Results of surveys conducted at the end of 2023 among 123 SMEs operating in Czestochowa County were used in this study, in addition to the analysis of the literature on the subject. Logit models were used in the empirical analysis workshops, thanks to which 4 models were estimated (2 complete and 2 reduced), taking into account their determinants in 4 categories. Findings: The research has shown that as the company grows, the interest in non-financial reporting increases. Originality/value: The study draws attention to the issues of reporting CSR data in the context of activities of SMEs. It provides valuable information on increasing the transparency of activities and responsibility towards society and the environment. [ABSTRACT FROM AUTHOR]

Purpose – Disclosure of information is crucial for company values and minimizing conflicts resulting from knowledge asymmetry, especially in social aspects. Stakeholders require information reporting that is transparent, accountable, responsible, and exhaustive. In this study, the independent variables are independent commissioners and audit committees, and the dependent variable is Islamic social reporting. The size of the company served as the control variable for this study. Methodology – The population in this study used sharia companies registered in the Jakarta Islamic Index (JII) for the period 2016-2022. This study used the purposive sampling method and selected 13 companies from a total of 30 companies with data collection twice a year. The analysis technique used is multiple linear regression with SPSSv22 software. Findings – The results of this study show that independent commissioners and audit committees do not affect Islamic social reporting. Implications – This study aims to determine the influence of independent commissioners and audit committees on Islamic social reporting. Originality – This study has originality in the form of Islamic Social Reporting (ISR) proxy variables, which combines the ISR disclosure index designed by Haniffa and Cooke (2002) and Othman and Thani (2010). There are 48 ISR disclosure items divided into six themes. In addition, in this study, there is a control variable, namely the size of the company used to improve the accuracy of the research

Aim. The work aims are to find and justify unified approaches to social reporting for pharmaceutical enterprises, which would enable the evaluation and comparison of the social activities of organizations across different market segments by all stakeholders. Materials and methods. Materials are scientific and scientific-methodical publications, regulatory and legislative documents on social responsibility, and information from the official websites of domestic manufacturing pharmaceutical enterprises, which were included in the top 20 marketing organizations by the volume of drugs’ pharmacy sales in 2022, to social reporting. Methods: critical analysis, content analysis, generalization, and interpretation of results. Results. The study found that while social reporting of pharmaceutical enterprises is an established practice abroad, there is no unified approach to their preparation, resulting in a diverse range of content. In Ukraine, it was observed that only JSC “Pharmak”, Arterium Corporation, and PJSC RPC “Borshchagivskyi chemical and pharmaceutical plant” publish reports on their corporate social responsibility. Other pharmaceutical companies provide information on their social measures either in management reports or in news. The phenomenon of social reporting of domestic pharmaceutical enterprises and the approaches to its preparation are still in the early stages of development. Therefore, this study proposes a framework for the content of such reports that caters to various stakeholders. Conclusions. Domestic manufacturing pharmaceutical enterprises apply different criteria and different approaches to inform society about their social activities, making it difficult to compare their contribution to the sustainable development of the country. It has been established that domestic pharmaceutical manufacturing enterprises need to strengthen their efforts in this direction. The preparation of transparent social reports based on international standards is one of the tools for promoting openness, improving the company’s activities, and ensuring accountability in the context of social responsibility.

Against the background of the debate on the social reporting-social performance link, this article aims to analyse the influence of social disclosures on social performance. Specifically, we analyse the effect of the voluntary disclosure of standardised indicators regarding labour practices and human rights on corporate social performance. A Tobit regression was used on data obtained through content analysis for a sample of 1,243 multinational enterprises for the period 2013–2017. The results show that both total and partial disclosure of the performance indicators are positively associated with higher social performance, confirming that the disclosure of such indicators is oriented towards the improvement of corporate sustainability as opposed to impression management strategies. We demonstrate that, even though companies may aim to satisfy stakeholder demands through the voluntary disclosure of labour practices, decent work and human rights indicators, these indicators can also act as catalysts for strengthening corporate social policies and practices. The findings provide a further motive to promote social reporting: its positive impact on corporate social performance favouring responsive labour management and greater social cohesion. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Ekonomi Syariah Teori dan Terapan is the property of Universitas Airlangga and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract Background Vulnerable pregnant women, defined as women threatened by social, psychological, or physical risk factors, need special support during pregnancy to prevent complications in pregnancy, birth, and childhood. Proper cross-sectoral collaboration in antenatal care is paramount to delivering sufficient supportive care to these women. General practitioners (GPs) often face barriers when assessing vulnerable pregnant women and may; as a result, under-identify and underreport child abuse. Little is known about how the cross-sectoral collaboration in antenatal care affects the GP’s opportunities of managing vulnerable pregnant women. This study explores GPs’ perceived barriers and facilitators in the antenatal care collaboration on vulnerable pregnant women and in the reporting of these women to social services. Methods A qualitative study with semi-structured focus group interviews among twenty GPs from the Region of Southern Denmark. A mixed inductive and deductive analytic strategy was applied, structured according to the Theoretical Domains Framework (TDF). Results Three themes emerged: I) collaborative experience, II) motivation, and III) organizational working conditions. Barriers were lacking experience, i.e. knowledge, skills, and attention to antenatal care collaboration and reporting, inadequate organizational working contexts, i.e. insufficient pathways for communication between health care and social care systems, and laws restricting feedback on the consequences of reporting. This decreased the GPs motivation, i.e. poor confidence in navigating the system, fear of breaking the patient alliance when collaborating in antenatal care and reporting with the social services. GPs motivation to collaborate and report was increased by knowing the working contexts of their collaborative partners in the antenatal care and social services system and by a strong doctor-patient relationship enabling them to describe the vulnerability to collaborators. Conclusions GPs experience system-related barriers to collaborating and reporting on vulnerable pregnant women within the health care sector and in the interplay with the social services sector. Organizational development of cross-sectoral antenatal care collaboration should imply user involvement of all collaborative partners. Results suggest that health authorities should consider establishing accessible communication pathways between the GPs and the social services to improve options for proper cross-sectoral communication and feedback to GPs, thereby improving care trajectories of vulnerable pregnant women.

Social and gender reporting in the public sector has a double purpose: analyzing the social impact produced by the bodies of the public administration (PA), highlighting the reflection of their activity on women and men (gender auditing), and developing a series of policies aimed at achieving gender balance (gender budgeting), in order to provide useful indications of evolution, with respect to SDG 5: Achieve gender equality and empower all women and girls. In the field of public enterprises, a very peculiar subcategory is represented by health care companies as they carry out activities in the field of care and health in all of its direct or indirect meanings. Among the stakeholders of health care companies, the most relevant are employees and patients; social and gender reporting that focuses on them allows for the calculation of the distribution of income and expenditure between the genders and the empowerment of spending policies to eliminate discrimination. To understand the spread of non-financial reporting tools among national health facilities, an exploratory survey was conducted in the period August–September 2022. Processing the data available on the website of the Italian Ministry of Health, a database was built containing a list of 1064 health facilities spread throughout the country including public hospitals, research institutes, and accredited private clinics. Data showed that only 10% of the structures had conducted some form of social or/and gender reporting, highlighting the need to improve the spread of these kind of tools. In order to overcome the gap identified between scientific studies and corporate practices on gender and social reporting, we propose a framework for the construction of social and gender reporting in the health care sector. Based on the Italian standards, envisaged for the realization of social reporting and based on the regulatory provisions for public bodies on the reclassification of revenue and expenditure by gender, we propose a process of development for social and gender reporting that focuses on reporting the areas of intervention of health activity in which the gender dimension is equally represented. [ABSTRACT FROM AUTHOR]

Social reporting has become a critical area of interest in healthcare systems, and it has also become increasingly important for the academic community and practitioners in recent decades. Recent studies have found the existence of a slow spread of social reporting initiatives in public hospitals and a lack of guidelines and homogeneity in social reporting documents. This study aims to contribute to the literature, offering updated evidence from Italy. Through a document analysis, we (a) assessed the trends of social reporting initiatives in the Italian public hospital sector; (b) analyzed the current forms, contents, and quality, of social reporting documents, in order to isolate common elements, differentiation and emerging trends; (c) analyzed the informational power of social reporting documents for public hospitals stakeholder. Data were extracted from the public hospital website. The results confirm the scarce dissemination and homogeneity of social reporting documents and highlight the need for non-financial reporting standardization in public hospitals. [ABSTRACT FROM AUTHOR]

This article continues a series of publications on the issues of accounting, analysis and assessment of the corporate social responsibility in a rapidly changing environment when society and business face new challenges. The authors provide methodological solutions to the problem of studying the social responsibility of Russian public companies based on the analysis of data disclosed in their financial and non-financial statements. The research uses abduction methods; logical analysis; logical content analysis of financial and non-financial reporting standards in terms of requirements for disclosure of social aspects; expert analysis of social reporting of Russian companies; linguistic analysis in order to identify the practice of using certain terms and concepts in the financial and non-financial reporting. The analysis of corporate reporting standards made it possible to propose a new model for analyzing disclosures in the field of corporate social responsibility. The authors reveal the most important issues of the corporate social responsibility by assessing the trends in the social sphere, identifying opportunities and threats for its further development connected with the evolution of society, economy and ecology, ongoing digitalization processes. Procedures of researching business social responsibility are developed and fully described. The documentary base of the research includes International Financial Reporting Standards, Sustainable Development Reporting Standards, Basic Performance Indicators of the Russian Union of Industrialists and Entrepreneurs (RSPP) as well as financial and non-financial reports of Russian companies operating in production industries. The results of the research are the proposals to apply the multi-stage approach, which makes it possible to assess the social responsibility of certain economic entities through the prism of global tasks the country and the world community face with. The analysis of the complex problems of business and civilization allows us to identify five top problems in the light of which the social responsibility of large companies should be assessed, as well as to build a logical connection between these top problems and the key topics of disclosures in corporate reports.

The article analyzes the social responsibility of business and the quality of its reflection in corporate reporting. The purpose of the study is to develop methodological solutions for conducting an up-to-date study of the social responsibility of Russian large businesses, based on the information contained in their financial and non-financial statements. The study uses the methods of abduction, meaningful analysis of the current state of the social sphere; logical analysis of research made by scientists and interested organizations in the field of social sphere and business social responsibility, which were assessed on the basis of the social reporting study; logical content analysis of financial and non-financial reporting standards in terms of requirements for disclosure of social aspects; expert analysis of social reporting of Russian companies in various industries, linguistic analysis to analyze the use of certain terms and concepts in financial and non-financial reporting of companies. The information base of the study includes the International Financial Reporting Standards, Sustainable Development Reporting Standards, Basic Performance Indicators of the Russian Union of Industrialists and Entrepreneurs (RSPP); financial and non-financial reporting of companies in the material production industries. As a result of the study, the methodological solutions for the analysis and assessment of the Russian economic entities` social responsibility were substantiated and proposed. On the basis of the analysis of trends in the social sphere along with the identified opportunities and threats for its further development caused by the evolution of digitalization, economy and ecology, a block of the most important problems was formed. Participation in the solution of such problems characterizes the social responsibility of business. The paper proposes certain stages of researching the social responsibility of business. With this article, the authors open a series of publications that will comprehensively and systematically study the problems of accounting, analysis and assessment of the economic entities` social responsibility in a rapidly changing environment and emerging new challenges for society and business, including the development of a research methodology, assessment of the composition, completeness and quality of the information base, taking into account industry-specific features of the studied objects, and analytical methods and procedures.

Attracting resources to achieve established goals makes social reporting necessary in relation to an organization's stakeholders, and reports on the social impact of resource use and activities have an essential role in increasing stakeholder satisfaction and trust. The COVID-19 pandemic emphasized the importance of sustainable development goals and transparent social reporting for different categories of stakeholders. This paper aims to identify the social reporting dimensions that influence the satisfaction and trust of the primary stakeholders of non-profit organizations in an emerging market (Romania), i.e., managers, employees, members, volunteers, donors, and collaborators. The results reveal the positive influence COVID-19 reporting had on stakeholder satisfaction. The lack of formal reporting has a weak yet statistically significant negative influence on stakeholder satisfaction, thus positively influencing the perceived need for external and internal auditing. Stakeholder trust in an organization is strongly and positively influenced by satisfaction with the organizational activity and internal auditing and is negatively influenced by a lack of formal reporting. [ABSTRACT FROM AUTHOR]

This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, and that such a performance acts as a mediating factor by fostering a higher disclosure of information regarding these issues. The findings therefore seem to indicate that the presence of women in management teams acts as a driving force for enhanced social responsibility. [ABSTRACT FROM AUTHOR]

Copyright of Revista Română de Drept al Afacerilor is the property of Wolters Kluwer Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: Vulnerable pregnant women, defined as women threatened by social, psychological, or physical risk factors, need special support during pregnancy to prevent complications in pregnancy, birth, and childhood. Proper cross-sectoral collaboration in antenatal care is paramount to delivering sufficient supportive care to these women. General practitioners (GPs) often face barriers when assessing vulnerable pregnant women and may; as a result, under-identify and underreport child abuse. Little is known about how the cross-sectoral collaboration in antenatal care affects the GP's opportunities of managing vulnerable pregnant women. This study explores GPs' perceived barriers and facilitators in the antenatal care collaboration on vulnerable pregnant women and in the reporting of these women to social services. Methods: A qualitative study with semi-structured focus group interviews among twenty GPs from the Region of Southern Denmark. A mixed inductive and deductive analytic strategy was applied, structured according to the Theoretical Domains Framework (TDF). Results: Three themes emerged: I) collaborative experience, II) motivation, and III) organizational working conditions. Barriers were lacking experience, i.e. knowledge, skills, and attention to antenatal care collaboration and reporting, inadequate organizational working contexts, i.e. insufficient pathways for communication between health care and social care systems, and laws restricting feedback on the consequences of reporting. This decreased the GPs motivation, i.e. poor confidence in navigating the system, fear of breaking the patient alliance when collaborating in antenatal care and reporting with the social services. GPs motivation to collaborate and report was increased by knowing the working contexts of their collaborative partners in the antenatal care and social services system and by a strong doctor-patient relationship enabling them to describe the vulnerability to collaborators. Conclusions: GPs experience system-related barriers to collaborating and reporting on vulnerable pregnant women within the health care sector and in the interplay with the social services sector. Organizational development of cross-sectoral antenatal care collaboration should imply user involvement of all collaborative partners. Results suggest that health authorities should consider establishing accessible communication pathways between the GPs and the social services to improve options for proper cross-sectoral communication and feedback to GPs, thereby improving care trajectories of vulnerable pregnant women. [ABSTRACT FROM AUTHOR]

The aim of the article is to introduce, frame, and critically discuss the approach of the International Graduate Center (IGC) of Bremen City University of Applied Sciences, Germany, to integrate sustainability into its operation and teaching by applying a holistic model which is based on the idea of the "Economy for the Common Good" (ECG). Grounded in the fundamental idea of the "common good", referring to material, cultural or institutional facilities which community members provide to all to satisfy relational obligations, the ECG calls for new modes of direct participation. It is based on the core values subsidiarity, cooperation, and solidarity, placing a high emphasis on the development of awareness, responsibility, and community involvement. Although it is common for most universities today to address environmental sustainability and/or sustainable development in some form, integrative or holistic approaches to sustainability are still the exception. The article put the ECG framework in relation to other methods to implement and assess sustainability in higher education, especially in business schools, and will outline the impact it can have on major stakeholder groups like students, faculty, and staff. In a case-based approach data were collected through interviews with the case institution's stakeholders. The data collection process was further supported by document analysis and observations of the case institution's campus environment. This contribution is one of the first on the usability of the ECG matrix in higher education. It attempts to offer a comprehensive view of the initiatives adopted by the case institution to incorporate sustainability into education, research, campus operations, and outreach programmes. The study shows limitations of the ECG matrix in the context of higher education and make suggestions on how ECG could be better aligned with higher education. It also shows the way in which organisational change can occur and lead to improved accountability and changes in sustainability performance. [ABSTRACT FROM AUTHOR]

A significant part of enterprises in the agricultural market underestimate the reporting tools in brand formation and extra value creation. Corporate social responsibility is still viewed through the prism of charity and social programs designed to distribute the company's material and financial resources among a narrow circle of socially vulnerable groups. Sustainable development still remains unnoticed. Non-financial reporting is a part of a fairly new management and evaluation tools of enterprises activity not only in Ukraine but also in the international economic space. The main reason for its occurrence became a demand of stakeholders to disclose the information about the activities of enterprises which affects society and the environment. Therefore, the study is aimed at determining the composition and representation form of non-financial reporting by agricultural enterprises of Ukraine. It is established that agricultural enterprises of Ukraine are forming a significant list of various forms of statistical and financial reporting, but they do not provide an opportunity to draw conclusions about the compliance of their activities with the provisions of the concept of sustainable development. A number of agricultural enterprises in Ukraine generate information on the main areas of their activities in accordance with the Sustainable Development Goals by 2030 on their official website in the form of a GRI report, CSR report or Global Compact report, or in any form. There are no efficiency indicators in the non-financial reports of Ukrainian enterprises, which reveal activitiy directions of the enterprise in accordance with the Sustainable Development Goals. Most non-financial reports contain only quantitative indicators of achievement in accordance with certain areas of local social responsibility for the current period, sometimes comparison with the previous period. It is quite difficult for enterprises to report on non-financial indicators of their activity, because there are no common indicators and criteria for assessing the activity of agricultural business by the provisions of the concept of sustainable development. The priority in determining the composition of information that should be contained in the non-financial reporting of the agricultural enterprise – is the involvement of stakeholders to the process, which, despite the complexity, affects the efficiency of the enterprise in a positive way.

Society has not only a right to know: in contemporary democracies, there is also a right to participate in the life of public institutions. A representation of a judicial accountability aware of this is provided in this article. This research describes, by analyzing the latest social and sustainability report of the Public Prosecutor's Office of Naples, possible points of contact between reporting and citizens. The results are still not satisfactory: stakeholder engagement often remains only an appreciable attempt. However, despite gaps and uncertainties, the report goes beyond mere descriptive narrative. Innovative elements that suggest a new season for reporting in the judicial sector are present, such as the reconstruction of the economic and financial values in a prospective key, in order to arrive in the future to study the impact on society of the efficient functioning of judicial offices. Finally, this study offers some ideas for rethinking the Italian Judiciary in a sustainability key. [ABSTRACT FROM AUTHOR]

The study basically examined the impact of sustainability reporting on firm performance in developing climes. A systematic content analysis approach was adopted in the study and it formed the basis for the researcher’s conclusion and recommendations. The findings of reviewed extant literature showed that there were inconclusive findings on the impact of sustainability reporting on firm performance. However, a large number of works submitted a positive relationship between sustainability reporting and firms’ performance. Secondly, financial performance measures often used by researchers include the profitability measures (ROA and ROE) and market-base measure (EPS and DPS), and the fourth version of the Global Reporting Initiative (GRI) framework in calculating sustainability disclosure index via content analysis. Thirdly, we also found that sustainability disclosure level was low in developing climes compared to other developed climes. We observed some methodological flaws in extant literature on the sector investigated and sample size employed. This study, therefore, recommended that further studies should be carried out on the impact of sustainability reporting on firms’ performance based on the suggested methodological improvement.

Modern trends in the development of economic systems indicate the socialization of business processes, which is realized through the development of social responsibility and social entrepreneurship. That is why, domestic enterprises, restructuring their activities in accordance with global trends, begin to introduce practices for the formation and publication of non-financial (social) reporting, which is an indicator of social responsibility of the organization. Accordingly, the research in the field of social reporting is relevant and timely. Despite the high popularity of social reporting abroad and the growing popularity of social reporting in the scientific turnover and practical activities of Ukraine, the recommendations on its formation for construction enterprises taking into account their industry characteristics are very limited. Accordingly, the purpose of the study is the formation of the mechanism for social reporting at construction enterprises based on the definition of stakeholders. The article analyzes the terminology regarding non-financial (social) reporting and approaches to its formation. The team of authors proposes the mechanism for generating a social report of a construction company based on the definition of stakeholders, which, unlike existing approaches, is based on the constructed stakeholder map, ongoing communication processes and certain stages of social reporting.

The purpose of the study is to identify the ways to increase social responsibility in the modern management of industrial enterprises on the example of corporation “Arterium”. The basic principles that have been used in the research are historical, systematic and comparative methods, institutional and structural-functional approaches. In the paper the theoretical foundations of corporate social responsibility were considered, foreign and domestic practices were analyzed, in particular, based on “Arterium” corporation. The urgency of the work is to study the current state of corporate social responsibility in Ukraine, and, in particular, at the “Arterium” enterprise. More and more companies are introducing CSR into their business, business standards are changing, and socially responsible behavior becomes an essential element of successful entrepreneurship. It was found that the corporation, implementing the principles of social responsibility of business towards society, focuses on the following areas: business ethics and ethical marketing, innovation and product development, patient health and safety, protection against fraud, investment in employee training, environmental policy and Green office, support for health, sports and education programs, community care. According to the results of the conducted research: - the situation and effectiveness of corporate social responsibility at the specified enterprise have been substantiated; - the algorithm for developing a social report for “Arterium” corporation has been proposed as a method of increasing social responsibility. To achieve the goal, the following tasks have been solved: - the essence of the concept of corporate social responsibility and the state of CSR in the world have been investigated; - the activity of “Arterium” corporation has been analyzed; - the state of corporate social responsibility in Ukraine has been assessed; - the experience of foreign companies in the field has been studied.

Innovations in management of social initiatives are the important direction of companies’ innovative management. The methods of working out and implementing the social initiatives while being of prime practical interest are hardly familiar to Russian business. This paper describes the factors which have negative impact on the quality of these programmes and deals with the technologies of the choice of innovation directions. The stages of socially responsible programmes planning and realization are described, the methods to assess the effectiveness of programmes are given, the forms of stakeholders’ dialog in the framework of such programmes working out and implementing are revealed.

Social reporting first appeared in Russia not more than two decades ago but has already become an integral part of the accounting practices of major companies. Such reporting acts as a tool for interaction between organizations and their stakeholders. With its help the entities accountable to society for the consequences of their business activity, report on environmental, social and economic consequences their companies have inflicted. While most Russian organizations are yet to develop this type of reporting, pioneer-companies are already using modern information and communication technologies in the process of disclosure of socially significant information. Their reports are becoming more and more interactive: multimedia interface allows users to customize reports themselves, transform the reports into a comfortable form for them to work with, it also allows to analyze the contained data and information, leave feedback about the content of the report and much more. Some organizations are experimenting with new channels of communication that allows them to make reports available anywhere and at any time. Such active development process of social reporting in Russia is largely defined by the normative acts, adopted in 2017: the strategy for information society development in the Russian Federation for the 2017–2030 period, the «Digital Economy» program, the concept of development of public non-financial reporting. All this suggests that the nature of social reporting development in Russia in the context of digitalization is quite progressive.

The article is aimed at analyzing the integrated reporting, its purpose and role in the today’s society. The integrated reporting includes two components: financial and social. The importance of social and ecological priorities for leadership comes to the fore, as attention and efforts made to solving social problems give confidence that the business is reliable, sustainable, and attractive. Given the special focus of the integrated reporting, the interests of users and their information needs are considered. Features of international standards of the integrated reporting and the list of issues they cover are analyzed. Features of application of the integrated reporting in Ukraine are considered, in particular the report on management is detailed. The possibilities of expansion and concretization of the report on management are defined with regard to the purposes of users through professional dialogue between social responsibility specialists, financial directors, accountants and auditors within the limits of the business structure as such.

In accounting, financial reporting dominantly focus on profits. There is growing pressure on social sensitivity of accounting. Sustainable Development Goals advocate for concern to the environment. Some researchers have endeavored to demonstrate how accountancy need to respond to the social concerns beyond traditional goal of profit maximization that singles out shareholders from the many stakeholders. However, these studies have been deficient in addressing the moderating influence of stakeholder knowledge on the relationship between social reporting and sustainability accounting which this study explores. The study adopted Mixed Methods Research of survey design. The target population comprised of the factory unit managers and accountants as the key informants, drawn from tea factories of Mount Kenya region. The sample was obtained by simple random and stratified sampling techniques. Questionnaire was the main data collection instrument. Data analysis entailed simple binary and hierarchical multiple logistic regression analysis using SPSS. Study results was presented in frequencies, percentages and skewness for descriptive and binomial regression output for inferential statistic. The study found out that tea factories practice social activities that they incur costs which were treated as overhead costs and benefits were derived by tea factories. There was a statistically significant influence of social reporting on sustainability accounting; which was insignificantly moderated by stakeholder knowledge. The study findings were of significant to organizations’ strategies to respond to social externalities which in accounting terms affect the organizations profits in the long run. The study recommends tea factories adopt an integration of social reporting and financial reporting without much focus on stakeholder knowledge.

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article examines the formation and need for further implementation of non-financial reporting as the main tool of socially responsible activities of urban electric transport enterprises. The main definitions concerning the concept of «non-financial reporting» in the accounting and economic literature in recent years are considered. The main competitive advantages of non-financial reporting implementation for responsible business entities are identified, as well as its impact on the activities of urban electric transport enterprises. The main components of non-financial reporting are formed, and the main stages of its formation are highlighted. An alternative version of the main components of non-financial reporting of urban electric transport enterprises is proposed. [ABSTRACT FROM AUTHOR]

Hydroelectric stations are a renewable source of electricity, but social and environmental impacts have been hindering social acceptance of new projects. The hydroelectricity sector has been investing heavily in sustainability marketing and social responsibility to improve the sector perceptions among shareholders and minimize public scrutiny. This paper examines corporate social responsibility (CSR) reporting of the hydroelectric sector focusing on Canadian corporations. In addition, this paper reveals that although CSR is addressed in either the websites or environmental reports, the type of framework adopted, the completeness, and frequency of reporting is not equally implemented. Overall, financial accountability persists driving the reports attention and playing a major role in the CSR view. This work also attempts to link CSR and social impact assessment to improve sustainability reporting. Several recommendations are presented throughout the text. [ABSTRACT FROM AUTHOR]

Research aim: The core objective of this study is to identify the nature and extent of sustainability reporting disclosure practices among Bangladeshi listed companies, in line with global reporting initiatives (GRI). Design/Methodology/Approach: The content analysis method is used in this study to examine a total of 48 items, consisting of 17 environmental and 31 social disclosure items, in line with GRI. Data were drawn from the published annual reports of a sample of 51 listed companies for the financial year of 2016/2017. Research findings: On average, 13.73% of the sample companies did not disclose any issue on sustainability reporting. The overall sustainability reporting index of these companies is 10.70% (environmental: 11.42% and social: 10.31%). The level of overall disclosure is low, with the Cement industry focusing on both social (21.18%) and environmental (14.19%) areas, the Textile industry mainly focusing on the environmental (17.06%) area, and the Bank industry mainly focusing on the social (25.16%) area. There is a paucity of disclosure of both social and environmental issues in Food & Allied and Pharmaceuticals & Chemicals industries. Companies are reluctant to disclose issues related to emission, effluent, waste, and compliance under the environmental dimension, and human rights and social performance indicators under the social dimension. Theoretical contribution/ Originality: Several studies have been conducted on either corporate social reporting or environmental reporting, but there is a dearth of an integrated investigation into the level of sustainability reporting practices in Bangladesh. This study enumerates the sustainability reporting practices in Bangladesh based on the most recognised global non-financial reporting standard, namely GRI. Practitioner/ Policy implication: With the growing awareness among stakeholders and the initiatives taken by regulators, there might be an increasing trend in sustainability reporting practices. This study is expected to contribute to the introduction of more regulatory requirements for a comprehensive framework on sustainability reporting. Research limitation: This study focuses on only quantity and not quality in preparing the disclosure index and considers only one period. Keywords: Social Reporting, Environmental Reporting, Sustainability Reporting, Global Reporting Initiatives, Bangladesh Type of Manuscript: Research paper JEL Classification: M14

In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business entity and the region where it operates, and the state as a whole. The subject of the article is the different approaches to the preparation of integrated reporting and features of the formation of indicators. Integrated corporate reporting defines a single format for providing interested consumers with information about the company's activities, risks and potential for quality services, covers financial and non-financial reporting and discloses the effectiveness of economic, environmental and social activities of the company, ensuring transparency of information on business risks and management. At present, enterprises in Ukraine compile a report that combines financial indicators and indicators that characterize some important social aspects – Management Report. The paper considers the concept of cost reporting, the key idea of which is to achieve greater informativeness of accounting indicators through corporate reporting and the development of standards of non-financial information that reflects the industry specifics of the enterprise. The purpose of the work is a detailed consideration of the essence of integrated reporting, problems of its compilation, analysis of existing approaches to the formation of indicators of integrated reporting of different companies taking into account the needs of users, justification of indicators included in integrated reporting. The study used a set of methods and approaches, such as dialectical, synthesis and comparative, systemic. The article solves such tasks as analysis of functions and components of integrated reporting, analysis of the Management Report and indicators that form it, determining the features of its preparation by different companies, the basic principles of integrated reporting in accordance with the international standard of integrated reporting. The obtained results are a detailed analysis of the indicators of the management report and the introduction of prerequisites for the effective formation of such indicators. Conclusions: Further development of integrated reporting should focus on such important aspects as the development of a system of financial and non-financial indicators, methods of obtaining information, generalization of various management systems (management accounting, monitoring, analysis of financial stability) in the preparation of internal integrated reporting.

The study examined the integrated reporting (IR) practices of listed firms in Ghana. Thirty-three (33) firms listed on the Ghana Stock Exchange from 2005 to 2018 were used for the study. A content analysis method was used to examine 412 annual reports of the firms. The level and trend of the IR practices of the firms were analysed according to a 5-point rating scale (average/mean). Wilcoxon's signed-rank test was also used to examine whether there was any significant difference in the level of IR across the years. The evidence showed that the firms made increased positive environmental and social disclosures, as opposed to providing balanced disclosures, suggesting that the firms used IR to manage their respective images. The firms tried to achieve their strategic objectives by reporting information that projected them favourably. Based on the evidence, the study concludes that the IR practices of the firms were strategies to improve their respective public images and to obtain public acceptance. The theoretical conclusion is that the IR practices of firms in Ghana are both legitimacy and stakeholder-oriented. This study provides a significant implication for the government, accounting professional bodies, the Ghana Stock Exchange and firms' management of the need to provide a framework for the adoption and practice of integrated reporting in Ghana. These results contribute to the literature by providing evidence to show which aspects of IR received more attention and the theories that drive such practices. [ABSTRACT FROM AUTHOR]

The thrust of this study is to determine the influence of sustainability reporting on the financial performance of firms from Nigeria and Mozambique and it is triggered by recent increase in sustainability reporting by firms in these countries. Secondary data extracted from published accounts of sampled firms were subjected to multiple regression analysis. Results from the study indicate that economic reporting and environmental reporting affect positively and significantly financial performance of Oil and Gas firms in Nigeria and Mozambique while social reporting had an insignificant negative effect on the performance of Oil and Gas firms in Nigeria and Mozambique. Additionally, the study found that sustainability reporting amongst Nigerian and Mozambican oil and gas companies differ significantly. The study concludes that economic and environmental reporting have a significant positive influence on the financial performance of firms while social reporting has a negative but insignificant influence on the financial performance of Oil and Gas companies in the two countries. The study recommends an international reporting standard to guide companies globally in reporting sustainability activities to enhance meaningful comparison among reporting companies within the same jurisdiction and even internationally.

Today socially responsible behavior has become an integral element of biggest corporations both in Russia and abroad. Business can get benefits from social programs and projects by improving its reputation, strengthening relations with authorities, counter-agents and global community. Concrete benefits from using social responsibility are tax and customs preferences, improvement of finance accounting, shaping the loyal customer base, emergence of new counter-agents and devotion of personnel. And especially important is the fact that corporation gets higher stability in crisis periods. Specific features of corporate social responsibility development are plurality and not uniform interpretation, the absence of any opportunity to define key factors influencing its essence. The article provides principle concepts of corporate social responsibility: the theory of corporate egoism, the theory of corporate altruism and the theory of reasonable egoism. The authors distinguish stages of corporate social responsibility development and characterize specificity of corporate social responsibility in Russia. Apart from that they provide comparative analysis of Russian and European practices of corporate social responsibility. It was pointed out that in our country the institute of corporate social responsibility is undergoing its development stage and state acts as a driver of the institute of corporate social responsibility development. It was pointed out that implementation of measures aimed at the development of non-finance accounting and real efficiency of corporate social responsibility in the country will depend on state.

In the wake sustainability agendas that lead to green growth in the developing countries, the focus has been in the practice and accounting for Social, Environmental and Economic (SEE) activities by both processing and manufacturing organizations. Organizations practice social responsibilities with the view of reaping long term returns or merely complying with regulations, information which is obtained from their annual reports via various media. These reports however, in the purview of knowledge are very scanty and whether the stakeholders understand and are aware of this sustainability accounting information remain very uncertain. However, organizations lack requisite capacity to unfold the elements of sustainability accounting and concurrently develop stakeholder knowledge. This gap remains unbridged since it is debatable how universities shall collate such knowledge and disseminate it to the users of accounting information (stakeholders). Therefore, there is need to develop sustainability accounting knowledge through university industry linkages that will further the realization of sustainability agenda. The paper is based on business sustainability model which looks at sustainability accounting issues. The study was informed by primary data collected from 93 factory unit managers and accountants sampled from 31 tea factories around Mount Kenya region, in testing the relationship between social reporting, environmental reporting, and sustainability accounting in regard to stakeholder theory. The study established significant relationship between the variables (social reporting, environmental reporting and sustainability accounting) and concludes that green growth need to be enhanced through sustainability accounting. In order to foster this, concrete knowledge has to be created by universities that conduct research by linking with industries and disseminate the knowledge to the stakeholders for awareness through stakeholder conferences and publications. The university curriculum need therefore, to incorporate the sustainability issues and passing to the learners too.

This study presents analysis criteria used to identify and classify the level of engagement between firms and stakeholders. We analyzed 119 sustainability reports disclosed by companies operating in the energy sector from 40 different countries. Our study adopted the following stakeholder engagement classification levels: information strategy, response strategy, and involvement strategy. The results show that, although strategic involvement actions are at a high quality level, they are the least adopted by the companies studied, which concentrate their engagement actions at the least complex levels. Our contribution is to propose a matrix of engagement strategies as a tool that is formed by nine strategic quadrants, providing clear differentiation between engagement strategies that can be used to improve sustainability reports and to rethink the quality and focus of actions with stakeholders. [ABSTRACT FROM AUTHOR]

Visions of a society for all are closely intertwined with the question of how to develop inclusive communities. Social innovations are able to facilitate inclusion and catalyse the improvement of participation opportunities, especially in urban settings, as this is the place where positive and negative transformation becomes noticeable first. New legislation on international, national, as well as on regional and communal levels has set new goals and standards regarding social inclusion in urban structures, and monitoring and reporting efforts will show whether these requirements are met or not. In recent years, social monitoring and reporting systems have evolved and gained a human rights-based perspective by denoting the actual life-situation of people affected. On the basis of the human rights approach to participation, Germany started to reconfigure its reporting system. First municipalities have started to implement it. This Paper reflects on two different approaches to implement the new federal reporting system on a local level. Based on a generic context-understanding guide of innovative processes, collaborative municipal reporting is analysed as a social innovation itself. It especially tries to single out the benefits collaborative and interdisciplinary modes of work may hold for city administrations in the field of social reporting efforts. [ABSTRACT FROM AUTHOR]