Social reporting quality determinants: a qualimetric analysis
DOI:
https://doi.org/10.26642/ppa-2020-1(1)-3-17Keywords:
social capital, trust, social networks, social norms, corporate social responsibility, Directive 2014/95/EUAbstract
The social aspects of business, especially its responsibility, in the modern world are becoming relevant. Particularly important in this regard are the issues of confidence in reporting and its assessment. Today the researches on evaluation of reporting indicators are being conducted in full extent, whereas the problem of what external factors affect the reliability of disclosing indicators in such reports remains open. In the article an approach to the qualimetric analysis of external factors affecting social reporting has been worked out by the authors, namely, factors that influence the formation of reporting indicators have been identified; stages and methods to its assessment by qualimetric analysis have been given; the activity of three large enterprises of Ukraine has been analyzed according to the proposed methods.
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