Позняковська, Н. М. та Міклуха, О. Л. та Pozniakovska, N. M. та Miklukha, O. L. (2022) СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ ТА ПІДЗВІТНІСТЬ БІЗНЕСУ І ДЕРЖАВИ ЗАДЛЯ РОЗВИТКУ ГРОМАДЯНСЬКОГО СУСПІЛЬСТВА. Вісник Національного університету водного господарства та природокористування (4(100)). с. 148-162.

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Анотація

У статті здійснено дослідження сталого розвитку та соціальної відповідальності бізнесу і держави. Проведено моніторинг даних щодо стану виконання цілей сталого розвитку та соціальної відповідальності, впливу держави і бізнесу на проблеми середовища. Розглянуто індикатори ЦСР та індикатори успішного урядування країн. Запропоновано удосконалення обліково-аналітичного забезпечення виконання цілей сталого розвитку для прийняття відповідних управлінських рішень. Визначені перспективи звітності сталого розвитку.

Title in English

SOCIAL RESPONSIBILITY AND ACCOUNTABILITY OF BUSINESS AND THE GOVERNMENT FOR THE CIVIL SOCIETY DEVELOPMENT

English abstract

The article examines the concept of sustainable development in relationship with the social responsibility of the community, the authorities institutions and business, this is an important factor in the development of each country economy and the world as a whole. In this context, the development of proposals accounting and analytical support for management decisions related to social responsibility appears as a necessary component of open society. Scientific studies of sustainable development and its reporting testify to growing attention to social aspects of business. Large companies admit that neglecting the issues of involvement and activity of the community, occupational safety are important risks. However, reporting in big companies presents the social aspects of its activity with а descriptive data nature, without quantitative data, which affects the quality and completeness of information disclosure. Most Ukrainian companies do not report on Sustainable Development and SDGs. A Management Report filed by some companies only partially reveals the issue of Sustainable Development and SDGs. Objective the reason for improper or incomplete disclosure of information about the company business development is the lack of uniform standards for measuring progress and sustainability of the company. Instead, there are a significant number of recommendations/ requirements of the public professional organizations and institutes regarding Sustainable Development Reporting (Global Reporting Initiative (GRI); International the Integrated Reporting Council (IIRC); Climate Disclosure Standards Board (CDSB); Sustainable Development Accounting Standards Board (SASB), Task Force on Climate-Related Financial Disclosures (TCFD), etc.). Monitoring of data on the state of implementation of sustainable development goals was carried out development in the world and in Ukraine in terms of social responsibility, for using Governance and Business Environment Indicators: the Rule of Law; Government Effectiveness; Control of Corruption; Regulatory Quality; Voice and Accountability; Political Stability. Offered improvement of accounting and analytical support for the fulfillment of goals sustainable development for making appropriate management decisions and defined perspectives of sustainable development reporting.

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