FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4285095809> ?p ?o ?g. }

• W4285095809 endingPage "51" @default.
• W4285095809 startingPage "44" @default.
• W4285095809 abstract "The article is devoted to the study of the problems of the audit of integrated reporting of enterprises as a tool for informing stakeholders about the priorities and values of companies in economic, social and environmental dimensions. The purpose of the article is to develop scientific and methodological recommendations for improving the organizational and methodological support of the audit of integrated reporting. The object of the study is the audit process of integrated reporting. Methods used in the research: logical and meaningful, methods of scientific knowledge, induction, deduction, analysis, etc. Hypothesis: the research consists in the assumption of the need to develop the methodology and develop recommendations for improving the organizational and methodological principles of the audit of integrated reporting of enterprises from the standpoint of increasing the social responsibility of enterprises. Presentation of the main material. Concepts of sustainable development, values and principles are defined as the methodological basis of the audit of integrated reporting. The subject field and priority directions for improving the audit of integrated reporting are characterized. The organizational and methodological provisions of the audit of integrated reporting are substantiated on the example of the audit of human capital in selected directions. The human capital audit process is represented by the following stages: the program for checking the objects of the audit of costs related to human capital, audit procedures, audit evidence, analytical procedures for checking costs for the development of human capital according to criteria (availability, rights and obligations, completeness, value rating); audit methods of integrated reporting under the section of socially responsible activities; formation of audit evidence and documentary support of the audit. The expediency of using analytical tools to assess the sustainable development of enterprises in a three-dimensional dimension is argued. The originality and practical significance are determined by the justification of the initial provisions regarding the development of the audit methodology of integrated reporting and the development of recommendations for the organizational and methodological support of the audit of human capital. Conclusions and prospects for further research. The implementation of recommendations on improving the organizational and methodological support of the audit of integrated reporting will contribute to increasing the effectiveness of the audit as a tool for informing stakeholders about the future economic benefits and prospects for sustainable development of enterprises. The prospects for further research are in the development of the methodology of the audit of the quality of preparation of integrated reporting and the assessment of its impact on increasing the social responsibility of enterprises." @default.
• W4285095809 created "2022-07-14" @default.
• W4285095809 creator A5021410486 @default.
• W4285095809 creator A5048948390 @default.
• W4285095809 date "2022-07-09" @default.
• W4285095809 modified "2023-10-18" @default.
• W4285095809 title "ОРГАНІЗАЦІЙНО-МЕТОДИЧНІ ЗАСАДИ АУДИТУ ІНТЕГРОВАНОЇ ЗВІТНОСТІ ПІДПРИЄМСТВ" @default.
• W4285095809 doi "https://doi.org/10.32620/cher.2022.2.06" @default.
• W4285095809 hasPublicationYear "2022" @default.
• W4285095809 type Work @default.
• W4285095809 citedByCount "0" @default.
• W4285095809 crossrefType "journal-article" @default.
• W4285095809 hasAuthorship W4285095809A5021410486 @default.
• W4285095809 hasAuthorship W4285095809A5048948390 @default.
• W4285095809 hasBestOaLocation W42850958091 @default.
• W4285095809 hasConcept C121955636 @default.
• W4285095809 hasConcept C144133560 @default.
• W4285095809 hasConcept C152550464 @default.
• W4285095809 hasConcept C170856484 @default.
• W4285095809 hasConcept C177309310 @default.
• W4285095809 hasConcept C18903297 @default.
• W4285095809 hasConcept C191602146 @default.
• W4285095809 hasConcept C195094911 @default.
• W4285095809 hasConcept C198694475 @default.
• W4285095809 hasConcept C199521495 @default.
• W4285095809 hasConcept C2779183453 @default.
• W4285095809 hasConcept C41008148 @default.
• W4285095809 hasConcept C56739046 @default.
• W4285095809 hasConcept C62190432 @default.
• W4285095809 hasConcept C66204764 @default.
• W4285095809 hasConcept C86803240 @default.
• W4285095809 hasConceptScore W4285095809C121955636 @default.
• W4285095809 hasConceptScore W4285095809C144133560 @default.
• W4285095809 hasConceptScore W4285095809C152550464 @default.
• W4285095809 hasConceptScore W4285095809C170856484 @default.
• W4285095809 hasConceptScore W4285095809C177309310 @default.
• W4285095809 hasConceptScore W4285095809C18903297 @default.
• W4285095809 hasConceptScore W4285095809C191602146 @default.
• W4285095809 hasConceptScore W4285095809C195094911 @default.
• W4285095809 hasConceptScore W4285095809C198694475 @default.
• W4285095809 hasConceptScore W4285095809C199521495 @default.
• W4285095809 hasConceptScore W4285095809C2779183453 @default.
• W4285095809 hasConceptScore W4285095809C41008148 @default.
• W4285095809 hasConceptScore W4285095809C56739046 @default.
• W4285095809 hasConceptScore W4285095809C62190432 @default.
• W4285095809 hasConceptScore W4285095809C66204764 @default.
• W4285095809 hasConceptScore W4285095809C86803240 @default.
• W4285095809 hasIssue "2" @default.
• W4285095809 hasLocation W42850958091 @default.
• W4285095809 hasOpenAccess W4285095809 @default.
• W4285095809 hasPrimaryLocation W42850958091 @default.
• W4285095809 hasRelatedWork W142052173 @default.
• W4285095809 hasRelatedWork W158136844 @default.
• W4285095809 hasRelatedWork W1879895764 @default.
• W4285095809 hasRelatedWork W1954650907 @default.
• W4285095809 hasRelatedWork W2123196169 @default.
• W4285095809 hasRelatedWork W2379328338 @default.
• W4285095809 hasRelatedWork W2381186745 @default.
• W4285095809 hasRelatedWork W2905248703 @default.
• W4285095809 hasRelatedWork W4253814179 @default.
• W4285095809 hasRelatedWork W4311783054 @default.
• W4285095809 isParatext "false" @default.
• W4285095809 isRetracted "false" @default.
• W4285095809 workType "article" @default.