DOI: https://doi.org/10.18371/fp.4(36).2019.190233

Синергетичний підхід до звітності в Україні

Ганна Лютова, Анастасія Тупицька

Анотація


У статті розглянуто основні етапи розвитку бухгалтерської звітності, виявлено недоліки фінансової звітності, що зумовили виникнення концепції нефінансової звітності. Визначено сутність концепції сталого розвитку та соціальної відповідальності бізнесу. Розглянуто підходи вчених до визначення сутності нефінансової звітності, встановлено її користувачів та їх інформаційні потреби. Досліджено передумови  виникнення концепції інтегрованої звітності. Проведено SWOT-аналіз фінансової, нефінансової та інтегрованої звітності та виявлено синергетичний ефект від поєднання фінансової та нефінансової інформації в інтегрованому звіті.


Ключові слова


інтегрована звітність; нефінансова звітність; фінансова звітність; сталий розвиток; стратегія; ризики; синергія

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Посилання


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