Reporting in the area of sustainable development with information technology application

Abstract

The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard "Guidelines for sustainability reporting" elaborated within the scope of Global Reporting Initiative. The research objectives are to study the content of non-financial reporting generated in compliance with the Global Reporting Initiative (GRI) guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity accounting organization with the use of information technology, such as: supplementary invoices application for accounting, and development of forms for reports containing information of social character.

A bibliometric review of scientific research on the significance of information technology relating to sustainable development reporting practice

“…It is similar in the area of socially and environmentally sustainable development reporting which encompasses the non-financial reporting practice for both corporate and government organizations. A few researchers and academicians such as [23][24][25][26], focused on this area and published serious literature. There are many other articles which have been published in the last decade, however, as per the urgency of the curbing climatic degradation for improving the condition of the economy, society and the environment, it is imperative to boost and strengthen research in information technology for developing viable and cost-effective tools for sustainable development monitoring and reporting for companies, academic institutions and government bodies in the low and emerging economies.…”

Fashion platform operations in the sharing economy with digital technologies: recent development and real case studies

“…Information technology is applied in the process of information in order to store, process, transmit, protect, and display information, and the focal point is to enhance the activity efficiency (Ibatova et al, 2018 ). Technology, which makes the economic activities much easier and cheaper, is the main drive of the sharing economy (Demary, 2015 ).…”