Концепція сталого розвитку як підґрунтя для виникнення інтегрованої звітності підприємства
Ключові слова:
сталий розвиток, концепція, інтегрована звітність підприємства, цілі, складові
Анотація
Метою дослідження є аналіз еволюції положень концепції сталого розвитку та визначення передумов появи інтегрованої звітності підприємства. Виділено складові сталого розвитку та його цілі. Обґрунтовано взаємозв’язок капіталів (фінансового, виробничого, інтелектуального, людського, соціального та природного), що відображаються в інтегрованій звітності підприємства, та цілями сталого розвитку. Наукова цінність дослідження полягає в обґрунтуванні появи інтегрованої звітності підприємства в рамках концепції сталого розвитку.
Завантаження
Дані завантаження ще не доступні.
Посилання
1. Bezverkhyi K. V. (2016). Intehrovana zvitnist pidpryiemstva: ekonomichna sutnist poniattia [The integrated reporting of an enterprise: the economic essence of the concept]. Naukovyi visnyk Natsionalnoi akademii statystyky, obliku ta audytu – Scientific Bulletin of National Acacemy of Statistics, Accounting and Audit, 4(51), 43–58 [in Ukrainian].
2. Bezverkhyi K. (2017). Henezys intehrovanoi zvitnosti u sviti [Genesis of the integrated reporting in the world]. Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu – Bulletin of Ternopil National Economic University, 3(85), 87–96 [in Ukrainian].
3. Povestka dnya na XXI vek [The agenda for 21 century]. Retrieved from http://www.un.org/ru/documents/decl_conv/conventions/agenda21.shtml. [in Russian].
4. Ekolohichna problema. Stalyi rozvytok – stratehiia liudstva na XXI stolittia [The ecological problem. The sustainable development: the strategy for the humanity in 21 century]. Retrieved from https://storinka.click/188-ekologchna-problema-staliy-rozvitok-strategya-lyudstva-na-xxi-stolttya.html. [in Ukrainian].
5. Paton B. Ye. (ed.) (2016). Natsionalna paradyhma staloho rozvytku Ukrainy [The national paradigm of the sustainable development in Ukraine]. 2nd edition, revised and supplemented. Kyiv: Institute for Economics of Nature Use and Sustainable Development of the National Academy of Sciences of Ukraine [in Ukrainian].
6. OON: U sviti 760 milioniv liudei dosi zhyvut za mezheiu krainoi bidnosti ‒ na $1,9 v den [UN: 760 million of people still live beyond the margin of extreme poverty – for $1.9 per day]. Retrieved from https://www.unian.ua/health/worldnews/2035339-oon-u-sviti-760-milyoniv-lyudey-dosi-jivut-za-mejeyu-kraynoji-bidnosti-na-19-v-den.html. [in Ukrainian].
7. OON: U sviti rizko zrosla kilkist liudei, yaki poterpaiut vid holodu [UN: The number of people afflicted by starvation has rapidly grown worldwide]. Retrieved from http://www.unn.com.ua/uk/news/1688103-oon-u-sviti-rizko-zrosla-kilkist-liudei-iaki-poterpaiut-vid-holodu. [in Ukrainian].
8. Tryvalist zhyttia cholovikiv i zhinok nezabarom zrivniaietsia ‒ vcheni [The life expectancy of males and females is to equal soon: the scientists’ view]. Retrieved from http://expres.ua/news/2018/03/29/289607-tryvalist-zhyttya-cholovikiv-zhinok-nezabarom-zrivnyayetsya-vcheni. [in Ukrainian].
9. OON: U sviti prodovzhuie zberihatysia henderna nerivnist na rynku pratsi [UN: gender inequality still persisting at labor market worldwide]. Retrieved from https://frontnews.eu/news/ua/25280/%D0%A3-%D1%81%D0%B2%D1%96%D1%82%D1%96-%D0%BF%D1%80%D0%BE%D0%B4%D0%BE%D0%B2%D0%B6%D1%83%D1%94-%D0%B7%D0%B1%D0%B5%D1%80%D1%96%D0%B3%D0%B0%D1%82%D0%B8%D1%81%D1%8F-%D0%B3%D0%B5%D0%BD%D0%B4%D0%B5%D1%80%D0%BD%D0%B0-%D0%BD%D0%B5%D1%80%D1%96%D0%B2%D0%BD%D1%96%D1%81%D1%82%D1%8C-%D0%BD%D0%B0-%D1%80%D0%B8%D0%BD%D0%BA%D1%83-%D0%BF%D1%80%D0%B0%D1%86%D1%96-%D0%9E%D0%9E%D0%9D. [in Ukrainian].
10. Osvita [Education]. Retrieved from https://uk.wikipedia.org/wiki/%D0%9E%D1%81%D0%B2%D1%96%D1%82%D0%B0. [in Ukrainian].
11. VOOZ: Dva miliardy liudei u sviti korystuiutsia dzherelamy pytnoi vody, shcho zabrudneni fekaliiamy [WHO: Two billion of people worldwide use the sources of drinking water, polluted by feces]. Retrieved from https://www.unian.ua/health/worldnews/1877336-dva-milyardi-lyudey-u-sviti-koristuyutsya-djerelami-pitnoji-vodi-scho-zabrudneni-fekaliyami-vooz.html. [in Ukrainian].
12. Elektroenerhetyka svitu [Power generation worldwide]. Retrieved from http://storinka.click/162-elektroenergetika-svtu.html. [in Ukrainian].
13. Enerhetyka maibutnoho u poshukakh innovatsii [Power generation in quest of innovation]. Retrieved from https://w5.siemens.com/web/ua/uk/news_press/news/2017/pages/energy-innovation.aspx. [in Ukrainian].
14. Chyslo bezrobitnykh v sviti perevyshchylo 200 milioniv [The number of unemployed across the world has exceeded 200 millions]. Retrieved from https://www.epravda.com.ua/news/2017/10/10/629951. [in Ukrainian].
15. Vriatuvaty maibutnie: pershyi reitynh innovatsiinykh kompanii Ukrainy [Saving the future: the first rating of innovation companies in Ukraine]. Retrieved from http://forbes.net.ua/ua/magazine/forbes/1416757-vryatuvati-majbutne-pershij-rejting-innovacijnih-kompanij-ukrayini. [in Ukrainian].
16. Naibahatshi krainy svitu: Top-10 [The richest countries of the world: Top-10]. Retrieved from https://znaj.ua/content/naybagatshi-krayiny-svitu-top-10. [in Ukrainian].
17. V yakomu misti svitu zhyvetsia naikrashche? [In what city of the world the life is the best?] Retrieved from http://format21.org/2017/06/15/%D0%B2-%D1%8F%D0%BA%D0%BE%D0%BC%D1%83-%D0%BC%D1%96%D1%81%D1%82%D1%96-%D1%81%D0%B2%D1%96%D1%82%D1%83-%D0%B6%D0%B8%D0%B2%D0%B5%D1%82%D1%8C%D1%81%D1%8F-%D0%BD%D0%B0%D0%B9%D0%BA%D1%80%D0%B0%D1%89%D0%B5 . [in Ukrainian].
18. Dostizheniye ustoychivogo razvitiya cherez ustoychivoye potrebleniye i proizvodstvo [Achieving the sustainable development through stable consumption and production]. Retrieved from http://spaces.oneplanetnetwork.org/system/files/kazakhstan_roundtable_scp_10yfp_pierre_rus.pdf [in Russian].
19. Shist hrafikiv, yaki poiasniuiut zminy klimatu [Six diagrams that explain climate change]. Retrieved from https://www.bbc.co.uk/news/resources/idt-364204cb-e128-4ab3-b7a9-8666fb5a744d. [in Ukrainian].
20. Zabrudnennia okeaniv [Pollution of the oceans]. Retrieved from https://uk.wikipedia.org/wiki/%D0%97%D0%B0%D0%B1%D1%80%D1%83%D0%B4%D0%BD%D0%B5%D0%BD%D0%BD%D1%8F_%D0%BE%D0%BA%D0%B5%D0%B0%D0%BD%D1%96%D0%B2. [in Ukrainian].
21. Znelisnennia u sviti [Deforestation in the world]. Retrieved from https://sites.google.com/site/virubkalisivukraieni. [in Ukrainian].
22. OON: Shchorichno u sviti na khabari vytrachaiut $ 1 trln [UN: $ 1 trillion spent on bribes annually worldwide]. URL: https://dt.ua/WORLD/schorichno-u-sviti-na-habari-vitrachayut-1-trln-oon-262928_.html. [in Ukrainian].
23. Tsili staloho rozvytku v Ukraini [The sustainable development goals in Ukraine]. Retrieved from http://sdg.org.ua/ua/pro-hlobalni-tsili/partnerships-for-the-goals. [in Ukrainian].
24. Panteleyeva O. I. (2012). Institutsionalnyye faktory ustoychivogo razvitiya selskikh territoriy: mirovoy opyt i rossiyskaya praktika [Institutional factors for the sustainable development of rural territories: the global experience and the Russian practice]. Moscow [in Russian].
25. Pshikhachev S. M. (2005). Paradigma ustoychivogo razvitiya agrarnoy sfery [The sustainable development paradigm for the agrarian sector]. Ekonomicheskiy vestnik Rostovskogo gosudarstvennogo universiteta – Economic Bulletin of Rostov State University, vol. 3, issue 1, 114–127 [in Russian].
26. Vernadskiy V. I. (1944). Neskolko slov o noosfere [Some worlds about the noosphere]. Uspekhi sovremennoy biologii – Successes of modern biology, vol. 18, issue 2, 113–120 [in Russian].
27. Meadows D. et al. (1991). Predely rosta [The limits of growth]. Translated from English; Moscow: Moscow State University [in Russian].
28. Barbier E. (1987). The Concept of Sustainable Economic Development. Environmental Conservation, 14(2), 101–110.
29. Daly H. (2002). Poza zrostanniam. Ekonomichna teoriia staloho rozvytku [Beyond growth. The economics of sustainable development]. Translated from English. Kyiv: Intelsfera [in Ukrainian].
30. Grishkina S. N. (2015). Informatsionnoye obespecheniye ustoychivogo razvitiya agrarnogo sektora ekonomiki [Information support for the sustainable development in the agrarian sector of the economy]. Moscow [in Russian].
31. Budushcheye, kotorogo my khotim [The future we want]. Retrieved from https://documents-dds-ny.un.org/doc/UNDOC/GEN/N15/291/92/PDF/N1529192.pdf?OpenElement. [in Russian].
32. The International Framework. Retrieved from https://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf.
33. Adams C. A. The Sustainable Development Goals, integrated thinking and the integrated report. Retrieved from http://integratedreporting.org/wp-content/uploads/2017/09/SDGs-and-the-integrated-report_full17.pdf.
2. Bezverkhyi K. (2017). Henezys intehrovanoi zvitnosti u sviti [Genesis of the integrated reporting in the world]. Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu – Bulletin of Ternopil National Economic University, 3(85), 87–96 [in Ukrainian].
3. Povestka dnya na XXI vek [The agenda for 21 century]. Retrieved from http://www.un.org/ru/documents/decl_conv/conventions/agenda21.shtml. [in Russian].
4. Ekolohichna problema. Stalyi rozvytok – stratehiia liudstva na XXI stolittia [The ecological problem. The sustainable development: the strategy for the humanity in 21 century]. Retrieved from https://storinka.click/188-ekologchna-problema-staliy-rozvitok-strategya-lyudstva-na-xxi-stolttya.html. [in Ukrainian].
5. Paton B. Ye. (ed.) (2016). Natsionalna paradyhma staloho rozvytku Ukrainy [The national paradigm of the sustainable development in Ukraine]. 2nd edition, revised and supplemented. Kyiv: Institute for Economics of Nature Use and Sustainable Development of the National Academy of Sciences of Ukraine [in Ukrainian].
6. OON: U sviti 760 milioniv liudei dosi zhyvut za mezheiu krainoi bidnosti ‒ na $1,9 v den [UN: 760 million of people still live beyond the margin of extreme poverty – for $1.9 per day]. Retrieved from https://www.unian.ua/health/worldnews/2035339-oon-u-sviti-760-milyoniv-lyudey-dosi-jivut-za-mejeyu-kraynoji-bidnosti-na-19-v-den.html. [in Ukrainian].
7. OON: U sviti rizko zrosla kilkist liudei, yaki poterpaiut vid holodu [UN: The number of people afflicted by starvation has rapidly grown worldwide]. Retrieved from http://www.unn.com.ua/uk/news/1688103-oon-u-sviti-rizko-zrosla-kilkist-liudei-iaki-poterpaiut-vid-holodu. [in Ukrainian].
8. Tryvalist zhyttia cholovikiv i zhinok nezabarom zrivniaietsia ‒ vcheni [The life expectancy of males and females is to equal soon: the scientists’ view]. Retrieved from http://expres.ua/news/2018/03/29/289607-tryvalist-zhyttya-cholovikiv-zhinok-nezabarom-zrivnyayetsya-vcheni. [in Ukrainian].
9. OON: U sviti prodovzhuie zberihatysia henderna nerivnist na rynku pratsi [UN: gender inequality still persisting at labor market worldwide]. Retrieved from https://frontnews.eu/news/ua/25280/%D0%A3-%D1%81%D0%B2%D1%96%D1%82%D1%96-%D0%BF%D1%80%D0%BE%D0%B4%D0%BE%D0%B2%D0%B6%D1%83%D1%94-%D0%B7%D0%B1%D0%B5%D1%80%D1%96%D0%B3%D0%B0%D1%82%D0%B8%D1%81%D1%8F-%D0%B3%D0%B5%D0%BD%D0%B4%D0%B5%D1%80%D0%BD%D0%B0-%D0%BD%D0%B5%D1%80%D1%96%D0%B2%D0%BD%D1%96%D1%81%D1%82%D1%8C-%D0%BD%D0%B0-%D1%80%D0%B8%D0%BD%D0%BA%D1%83-%D0%BF%D1%80%D0%B0%D1%86%D1%96-%D0%9E%D0%9E%D0%9D. [in Ukrainian].
10. Osvita [Education]. Retrieved from https://uk.wikipedia.org/wiki/%D0%9E%D1%81%D0%B2%D1%96%D1%82%D0%B0. [in Ukrainian].
11. VOOZ: Dva miliardy liudei u sviti korystuiutsia dzherelamy pytnoi vody, shcho zabrudneni fekaliiamy [WHO: Two billion of people worldwide use the sources of drinking water, polluted by feces]. Retrieved from https://www.unian.ua/health/worldnews/1877336-dva-milyardi-lyudey-u-sviti-koristuyutsya-djerelami-pitnoji-vodi-scho-zabrudneni-fekaliyami-vooz.html. [in Ukrainian].
12. Elektroenerhetyka svitu [Power generation worldwide]. Retrieved from http://storinka.click/162-elektroenergetika-svtu.html. [in Ukrainian].
13. Enerhetyka maibutnoho u poshukakh innovatsii [Power generation in quest of innovation]. Retrieved from https://w5.siemens.com/web/ua/uk/news_press/news/2017/pages/energy-innovation.aspx. [in Ukrainian].
14. Chyslo bezrobitnykh v sviti perevyshchylo 200 milioniv [The number of unemployed across the world has exceeded 200 millions]. Retrieved from https://www.epravda.com.ua/news/2017/10/10/629951. [in Ukrainian].
15. Vriatuvaty maibutnie: pershyi reitynh innovatsiinykh kompanii Ukrainy [Saving the future: the first rating of innovation companies in Ukraine]. Retrieved from http://forbes.net.ua/ua/magazine/forbes/1416757-vryatuvati-majbutne-pershij-rejting-innovacijnih-kompanij-ukrayini. [in Ukrainian].
16. Naibahatshi krainy svitu: Top-10 [The richest countries of the world: Top-10]. Retrieved from https://znaj.ua/content/naybagatshi-krayiny-svitu-top-10. [in Ukrainian].
17. V yakomu misti svitu zhyvetsia naikrashche? [In what city of the world the life is the best?] Retrieved from http://format21.org/2017/06/15/%D0%B2-%D1%8F%D0%BA%D0%BE%D0%BC%D1%83-%D0%BC%D1%96%D1%81%D1%82%D1%96-%D1%81%D0%B2%D1%96%D1%82%D1%83-%D0%B6%D0%B8%D0%B2%D0%B5%D1%82%D1%8C%D1%81%D1%8F-%D0%BD%D0%B0%D0%B9%D0%BA%D1%80%D0%B0%D1%89%D0%B5 . [in Ukrainian].
18. Dostizheniye ustoychivogo razvitiya cherez ustoychivoye potrebleniye i proizvodstvo [Achieving the sustainable development through stable consumption and production]. Retrieved from http://spaces.oneplanetnetwork.org/system/files/kazakhstan_roundtable_scp_10yfp_pierre_rus.pdf [in Russian].
19. Shist hrafikiv, yaki poiasniuiut zminy klimatu [Six diagrams that explain climate change]. Retrieved from https://www.bbc.co.uk/news/resources/idt-364204cb-e128-4ab3-b7a9-8666fb5a744d. [in Ukrainian].
20. Zabrudnennia okeaniv [Pollution of the oceans]. Retrieved from https://uk.wikipedia.org/wiki/%D0%97%D0%B0%D0%B1%D1%80%D1%83%D0%B4%D0%BD%D0%B5%D0%BD%D0%BD%D1%8F_%D0%BE%D0%BA%D0%B5%D0%B0%D0%BD%D1%96%D0%B2. [in Ukrainian].
21. Znelisnennia u sviti [Deforestation in the world]. Retrieved from https://sites.google.com/site/virubkalisivukraieni. [in Ukrainian].
22. OON: Shchorichno u sviti na khabari vytrachaiut $ 1 trln [UN: $ 1 trillion spent on bribes annually worldwide]. URL: https://dt.ua/WORLD/schorichno-u-sviti-na-habari-vitrachayut-1-trln-oon-262928_.html. [in Ukrainian].
23. Tsili staloho rozvytku v Ukraini [The sustainable development goals in Ukraine]. Retrieved from http://sdg.org.ua/ua/pro-hlobalni-tsili/partnerships-for-the-goals. [in Ukrainian].
24. Panteleyeva O. I. (2012). Institutsionalnyye faktory ustoychivogo razvitiya selskikh territoriy: mirovoy opyt i rossiyskaya praktika [Institutional factors for the sustainable development of rural territories: the global experience and the Russian practice]. Moscow [in Russian].
25. Pshikhachev S. M. (2005). Paradigma ustoychivogo razvitiya agrarnoy sfery [The sustainable development paradigm for the agrarian sector]. Ekonomicheskiy vestnik Rostovskogo gosudarstvennogo universiteta – Economic Bulletin of Rostov State University, vol. 3, issue 1, 114–127 [in Russian].
26. Vernadskiy V. I. (1944). Neskolko slov o noosfere [Some worlds about the noosphere]. Uspekhi sovremennoy biologii – Successes of modern biology, vol. 18, issue 2, 113–120 [in Russian].
27. Meadows D. et al. (1991). Predely rosta [The limits of growth]. Translated from English; Moscow: Moscow State University [in Russian].
28. Barbier E. (1987). The Concept of Sustainable Economic Development. Environmental Conservation, 14(2), 101–110.
29. Daly H. (2002). Poza zrostanniam. Ekonomichna teoriia staloho rozvytku [Beyond growth. The economics of sustainable development]. Translated from English. Kyiv: Intelsfera [in Ukrainian].
30. Grishkina S. N. (2015). Informatsionnoye obespecheniye ustoychivogo razvitiya agrarnogo sektora ekonomiki [Information support for the sustainable development in the agrarian sector of the economy]. Moscow [in Russian].
31. Budushcheye, kotorogo my khotim [The future we want]. Retrieved from https://documents-dds-ny.un.org/doc/UNDOC/GEN/N15/291/92/PDF/N1529192.pdf?OpenElement. [in Russian].
32. The International
33. Adams C. A. The Sustainable Development Goals, integrated thinking and the integrated report. Retrieved from http://integratedreporting.org/wp-content/uploads/2017/09/SDGs-and-the-integrated-report_full17.pdf.
Переглядів анотації: 1327 Завантажень PDF: 411
Опубліковано
2018-10-17
Як цитувати
Bezverkhiy, K. V. (2018). Концепція сталого розвитку як підґрунтя для виникнення інтегрованої звітності підприємства. Науковий вісник Національної академії статистики, обліку та аудиту, (4), 75-88. https://doi.org/10.31767/nasoa.4.2018.08
Розділ
Articles
TЦя робота ліцензується відповідно до Creative Commons Attribution-ShareAlike 4.0 International License.
