Corporate Social Reporting as Appendix to Financial Statement

Дерун, Іван

doi:10.17721/1728-2667.2015/175-10/2

Cited by 4 publications

(2 citation statements)

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“…) In accounting there are the problems of value of intellectual capital, its refl ection in corporate reporting, refl ection of nonfi nancial data about elements of intellectual capital in corporate social reporting (Ticha, 2008;Cordazzo & Vergauwen, 2012;Hrebidek et. al., 2012;Derun, 2013;Christensen, 2015;Derun, 2015;Joshy & Li, 2016. ) Also very important issue is the use of fair value in accounting system (Muller III et.…”

Section: The Key Challenge Of Financial Reporting Disclosuresmentioning

confidence: 99%

“…Also, the added value reports enable investors and shareholders to see how eff ective the company is in managing its resources when it comes to product manufacturing and sales. Th ere are also other types of non-fi nancial reports, e.g., an Environmental Report, a Corporate Governance Report, an Employment Report (Derun, 2015. ) However, on the whole, they represent the concept of intellectual capital in its diff erent aspects.…”

Section: Source: Ownmentioning

confidence: 99%

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Disclosure Of Non-Financial Information In Corporate Social Reporting As A Strategy For Improving Management Effectiveness

Boyko¹,

Дерун²

2016

Journal of International Studies

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With the economic relationships being, as evolved, as they are today, the need for further development of the concept of intellectual capital is gaining particular relevance as it is the key factor that determines the diff erence between companies' market and book values, and corporate social responsibility levels. Th e objective of the research is to fi nd the key gaps and shortcomings in the existing approach to intellectual capital accounting and reporting, and to propose appropriate solutions relevant to fully meet the information needs of stakeholders regarding the capitalization of costs associated with the creation of internally generated intangible assets, maintaining records of personnel-related costs. Th e authors propose a technique for data completeness analysis, which allows evaluating the quality of non-fi nancial report (on the scale from 1 to 268, were the 268 is the most informative report) by taking in consideration the contents of information provided in the companies' reports under each of 32 disclosure items grouped into eigth content elements. Disclosure items developed are based on the assessment of possible information wich can be provided in non-fi nancial reports. Ten Ukrainian businesses operating across diff erent sectors of the economy which published their corporate social responsibility reports have been evaluated by using the proposed technique and the received total rate is from 24 to 150 points.

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