BUSINESS INFORM №11-2016

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Section: Ecology and Environmental Management
UDC 657.1.012.1-504.062
Prytula M. Y.
A Comparative Analysis of the Economic Forms of Implementation of the Environmental Pillar of Social Reporting by Corporations (p. 139 - 143)
The article is concerned with a comparative analysis of social reporting by corporations that occupy leading positions in the industry sectors, for disclosure of information about their social, environmental and conservation activities. It has been proven that particularly social reporting is the main platform for displaying positive and negative aspects of organizational performance, as well as to gather information that could affect the company’s policy, strategy and operations on an ongoing basis. It is found that reflection of the non-financial indicators of activity of enterprises in Ukraine are either prepared in the form of reports, or in the form of information on the websites of companies. It has been substantiated that, in general, a full non-financial reporting (Report on sustainable development, Report on the corporate social responsibility) is prepared by companies that have foreign capital or implement products through exports to the developed countries. It has been determined that the main kinds of activities of companies in the field of environmental protection are: resource and energy saving, reduction of pollution of atmospheric air, reduction of water use, organizing green offices, increasing environmental education and the related culture of the population.
Keywords: social reporting, non-financial reports, environmental responsibility, resource-saving
Tabl.: 1. Bibl.: 10.

Prytula Mariana Yu. – Assistant, Department of Finance and Environmental Economics, National University of Water and Environmental Engineering (11 Soborna Str., Rivne, 33028, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Prytula, Mariana Yu. (2016) “A Comparative Analysis of the Economic Forms of Implementation of the Environmental Pillar of Social Reporting by Corporations.” Business Inform 11:139–143.

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