Analiza i audyt sprawozdawczości zrównoważonego rozwoju dla sieci handlowych i kierunków ich doskonalenia
Alla Us
allaus2@ukr.netKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, Kyiv, Ukraine (Ukraina)
https://orcid.org/0000-0002-1462-7694
Karina Nazarova
Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, Kyiv, Ukraine (Ukraina)
https://orcid.org/0000-0002-5019-9244
Abstrakt
We współczesnym świecie kwestia osiągnięcia modelu zrównoważonego rozwoju gospodarczego staje się coraz bardziej paląca. Jednym z jego elementów jest przestrzeganie przez przedsiębiorstwa Celów zrównoważonego rozwoju oraz weryfikacja przez organy państwowe i niezależnych audytorów przedsiębiorstw w zakresie zrównoważonego rozwoju środowiskowego. Tym samym istotne staje się rozważenie nowoczesnych metod składania i audytu raportów zrównoważonego rozwoju (SDR) oraz analiza możliwości ich doskonalenia. W niniejszej pracy zwrócono uwagę na przedsiębiorstwa zajmujące się handlem detalicznym, biorąc pod uwagę specyfikę, z jaką spotykają się przy składaniu SDR. Celem badania była analiza najpowszechniejszych metod raportowania zrównoważonego rozwoju oraz wypracowanie efektywnego modelu (i rekomendacji do niego) audytu i analizy raportowania zrównoważonego rozwoju. Modelowanie stało się główną metodą podczas pisania artykułu, uwzględniając opracowany model analizy i weryfikacji SDR. W artykule zaproponowano nowy model weryfikacji informacji niefinansowych w raportowaniu zrównoważonego rozwoju oraz ich graficzne przedstawienie w raporcie z audytu. Na jego podstawie możliwe staje się zbudowanie nowej metodyki badania SDR. Ponadto przeanalizowano najpopularniejsze międzynarodowe metody SDR, a mianowicie Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB) oraz International Integrated Reporting Council (IIRC). Autorzy doszli do wniosku, że GRI jest najbardziej uniwersalną z całej trójki, podczas gdy SASB koncentruje się wyłącznie na inwestorach. IIRC, będąc podobny do obu opisanych powyżej, jest opcją pośrednią. Niemniej jednak złożenie według systemu SASB jest najbardziej efektywne dla sieci handlowych, biorąc pod uwagę specyfikę funkcjonowania tego typu firm i stopień ich wpływu na otoczenie zewnętrzne. Wyniki przeprowadzonych badań oraz dane zaprezentowane w artykule pozwalają w nowy sposób ocenić nowoczesne metody składania sprawozdań finansowych i dają podstawę do budowy nowych standardów badania tych sprawozdań.
Słowa kluczowe:
księgowość, zrównoważony rozwój, firmy handlu detalicznego, audyt międzynarodowy, modelowanieBibliografia
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Autorzy
Alla Usallaus2@ukr.net
Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, Kyiv, Ukraine Ukraina
https://orcid.org/0000-0002-1462-7694
Autorzy
Karina NazarovaKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, Kyiv, Ukraine Ukraina
https://orcid.org/0000-0002-5019-9244
Statystyki
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Licencja
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