Принцип взаємодії із зацікавленими сторонами в інтегрованій звітності підприємств

Abstract

Розглянуто принцип взаємодії із зацікавленими сторонами в інтегрованій звітності українських підприємств та способи його реалізації. Дослідження принципу взаємодії із зацікавленими сторонами в інтегрованій звітності українських підприємств в умовах інституційних перетворень здійснено в нерозривному зв’язку з виробничими та інтеграційними процесами. Надано рекомендації українським підприємствам щодо реалізації принципу взаємодії із зацікавленими сторонами під час підготовки до складання інтегрованої звітності.

Рассмотрен принцип взаимодействия с заинтересованными сторонами в интегрированной отчетности украинских предприятий и способы его реализации. Исследование принципа взаимодействия с заинтересованными сторонами в интегрированной отчетности украинских предприятий в условиях институциональных преобразований осуществлено в неразрывной связи с производственными и интеграционными процессами. Даны рекомендации украинским предприятиям по реализации принципа взаимодействия с заинтересованными сторонами во время подготовки к составлению интегрированной отчетности.

Stakeholder engagement is a fundamental principle for the preparation, compilation, submition and disclosure of integrated reporting by the enterprise in accordance with the international principles of integrated reporting. The above principle is not sufficiently covered for the purpose of preparing, compiling, submitting and disclosing the integrated reporting of an enterprise. Therefore, the actual issue is the implementation of the principle of interaction with stakeholders in the integrated reporting of Ukrainian enterprises. Analysis of recent research and publications in this direction indicates that among scientists there are discussions in order to implement the principle of interaction with the interested parties in the integrated reporting of Ukrainian enterprises. A small number of existing works is devoted to its use with the peculiarities of domestic business entities. However, the implementation of the principle of interaction with stakeholders in integrated reporting can bring it to a qualitatively new level, which is formulated in the aim of the research. Research materials include international legislation on interactions with stakeholders, international framework for integrated reporting, integrated reporting of Ukrainian enterprises. To achieve this goal, such scientific methods as analysis, the dialectical method of scientific knowledge, generalization and modeling were used. The research of the principle of interaction with the stakeholders in the integrated reporting of Ukrainian enterprises in the context of institutional transformations is carried out in an inextricable connection with the production and integration processes. Recommendations were developed for Ukrainian enterprises (DTEK, NJSC "NaftoGaz Ukraine", LLC "BDO") regarding the implementation of the principle of interaction with the interested parties during preparation for the compilation of integrated reporting. In the course of the research of integrated reporting of Ukrainian enterprises (DTEK, NJSC "NAFOGAZ Ukraine", LLC "BDO") it was found that such reporting does not contain a separate element of integrated reporting as "the basic principles of preparation and presentation", provided by the international bases of integrated reporting. It was offered to disclose the principle of interaction with stakeholders for the purpose of preparing, compiling, submitting and disclosing the integrated reporting of an enterprise in the main part of such reporting. In order to implement the principle of interaction with stakeholders in the integrated reporting of Ukrainian enterprises, it is suggested that the Standard AA 1000 SES interact with the stakeholders.