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Features of the Display of Social and Labor Indicators in the Integrated Reporting
Karpushenko M. Y., Shakhverdyan D. S.

Karpushenko, Mariia Yu., and Shakhverdyan, Davyd S. (2021) “Features of the Display of Social and Labor Indicators in the Integrated Reporting.” Business Inform 2:239–244.
https://doi.org/10.32983/2222-4459-2021-2-239-244

Section: Accounting and Auditing

UDC 336.64

Abstract:
Integrated reporting enables to provide interested users with non-financial information, including data about social activities and enterprise staff. Labor resources are a necessary source that causes the development of the company, and effective investment in human capital allows achieving strategic goals in a minimum amount of time. Consequently, the reflection in the reporting of human capital data is of great value, since currently investing in this type of capital amounts to a significant share. The nature of information about human capital and strategies for its management is subject to disclosure in integrated reporting and allows users to valuate the efficiency of such investments. The publication is aimed at considering the peculiarities of the preparation of integrated reporting in terms of social and labor indicators, with a substantiation of such indicators. An analysis of functions and constituents of integrated reporting, principles of formation of integrated reporting in accordance with the international standard of integrated reporting is carried out. The composition of the management report in accordance with regulatory requirements, as well as the composition of the report on the management of a number of enterprises are analyzed. On this basis, a proposal as to the list of social and labor indicators of integrated reporting is formed and formulas for their evaluation to integrate all indicators into a single one are suggested. Using this formula, one can compare different enterprises and draw a reasonable conclusion about the work of the enterprise in this direction. In the future, the development of integrated reporting should be aimed at developing and refining the system of indicators and generalizing management provision in the process of preparing internal integrated reporting.

Keywords: integrated reporting, management report, labor resources.

Fig.: 2. Tabl.: 1. Formulae: 2. Bibl.: 13.

Karpushenko Mariia Yu. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Accounting and Business Security, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Shakhverdyan Davyd S. – Postgraduate Student, Department of Financial and Economic Security, Accounting and Auditing, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

List of references in article

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Bezruchuk, S. L, and Laychuk, S. M. “Sotsialnaya otvetstvennost biznesa: otrazheniye v otchetnosti“ [Social Responsibility of Business: Reflection in Reporting]. Mezhdunarodnyy bukhgalterskiy uchet, no. 27 (2013): 33-40.
Berzhanir, A. L. “Sotsialna zvitnist yak element systemy sotsialnoi vidpovidalnosti kompanii“ [Social Reporting as an Element of Corporate Social Responsibility]. Hlobalni ta natsionalni problemy ekonomiky. 2017. http://global-national.in.ua/archive/16-2017/23.pdf
Bogdanova, Zh. A. “Razvitiye sotsyalnogo ucheta: opredeleniye osnovnykh ponyatiy“ [Development of Social Accounting: Definition of Basic Concepts]. Innovatsiina ekonomika, no. 7 (2013): 293-296.
Bukovynska, M. P. “Korporatyvna sotsialna vidpovidalnist yak faktor rozvytku biznesu i suspilstva“ [Corporate Social Responsibility as a Factor of Development Business and Society]. Formuvannia rynkovykh vidnosyn v Ukraini, no. 5 (2016): 8-11.
Hilyorme, T. V., and Shachanina, Yu. K. “Korporatyvna sotsialna zvitnist yak dominanta informatsiinoho zabezpechennia upravlinnia pidpryiemstvom“ [Corporate Social Reporting as a Dominant Factor of Information Provisions for Enterprise Management]. Ekonomika i suspilstvo. 2016. https://economyandsociety.in.ua/journals/2_ukr/120.pdf
Davydiuk, T. V. “Sotsialna zvitnist yak napriam informuvannia pro liudskyi kapital kompanii“ [Social Reporting as a Direction of Informing about the Human Capital of the Company]. Problemy ta shliakhy dosiahnennia sotsio-ekoloho-ekonomichnoi bezpeky na mikro-, mezo- ta makrorivni. 2016. http://repository.kpi.kharkov.ua/bitstream/KhPI-Press/23553/1/Davydiuk_Sotsialna_zvitnist_2016.pdf
Karpushenko, M. “Social Reporting as an Indicator of the Enterprise Development“. Suchasnyi stan naukovykh doslidzhen ta tekhnolohii v promyslovosti, no. 1 (2018): 91-95. DOI: https://doi.org/10.30837/2522-9818.2018.3.091
Momot, T., Karpushenko, M., and Linlin, T. “Modern approaches for integrated reporting preparing in Ukraine“. Suchasnyi stan naukovykh doslidzhen ta tekhnolohii v promyslovosti, no. 4 (2020): 121-127. DOI: https://doi.org/10.30837/ITSSI.2020.14.121
Hnylytska, L. V. “Suchasni pidkhody do kvintesentsii publichnoi zvitnosti pidpryiemstva v konteksti zabezpechennia ioho ekonomichnoi bezpeky“ [Modern Approaches to the Quintessence of Public Reporting of the Enterprise in the Context of Ensuring Its Economic Security]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu. Seriia «Bukhhalterskyi oblik, kontrol i analiz». 2016. http://eztuir.ztu.edu.ua/jspui/bitstream/123456789/4714/1/4.Гнилицька.pdf
Pestov, I. P. “Obzor podkhodov k otsenke effektivnosti investitsiy v chelovecheskiy kapital predpriyatiya“ [Review of Approaches to Assessing the Effectiveness of Investments in the Human Capital of an Enterprise]. Voprosy strukturizatsii ekonomiki, no. 2 (2010): 385-389.
“Mezhdunarodnyy standart integrirovannoy otchetnosti“ [International Integrated Reporting Standard]. http://da-strateg.ru/wp-content/uploads/2015/09/Mezhdunarodnyj-Standart-integrirovannoj-otchetnosti-osnovnye-polozheniya-1.pdf
[Legal Act of Ukraine] (2018). https://zakon.rada.gov.ua/rada/show/v0982201-18#Text

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