{"title":"Reporting on sustainable development in the context of corporate social responsibility","authors":"H. Umantsiv","doi":"10.31617/1.2023(149)05","DOIUrl":"https://doi.org/10.31617/1.2023(149)05","url":null,"abstract":"Strengthening the social responsibility of business entities and increasing the level of business information transparency requires reporting on the dynamics of the economic, ecological, social and other aspects of its influence on the course of social and economic processes of social development based on the conduct of business activities. The aim of the article is to highlight the current trends and perspectives of companies reporting on sustainable development in the context of the implementation of ESG strategies in process of global challenges. To achieve it, systemic and institutional approaches have been used; dialectical, analytical, synthesis and comparative methods; method of generalizations, unity of historical and logical approaches. It was revealed that in Ukraine, the provision of sustainable development is at the stage of formation and standardization in the implementation context of EU legislation. Features of sustainable development reporting for Ukrainian companies included information on the impact of war on their activities and contribution to overcoming social, humanitarian and environmental consequences during the period of 2022. It has been established that the organization and maintenance of effective non-financial reporting is an important prerequisite for providing information about the impact of companies’ activities on the economy, ecology and society in general through informing about the implementation of sustainable development goals. The spread of the practice of reporting on sustainable development in Ukraine requires the improvement of theoretical, conceptual and methodological approaches to justify the directions of disclosure of the specified information by companies in the context of the European integration of our country.","PeriodicalId":115856,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125365917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"European principles of integrated reporting of socially responsible business","authors":"S. Semenova","doi":"10.31617/1.2023(149)07","DOIUrl":"https://doi.org/10.31617/1.2023(149)07","url":null,"abstract":"Implementation of the European principles of accountability, publicity and transparency of business, corporate reporting regulations and social responsibility practices in Ukraine is important for the dissemination of European values in the business environment, realization of the progressive impact of corporate social responsibility on sustainable development of society, strengthening of European integration processes, expansion of the business worldview and integrated thinking. The purpose of the article is to highlight the principles and practices of integrated reporting of socially responsible business in the EU for their implementation in Ukraine. The research methodology is based on a systematic approach, comparative analysis, analogy, synthesis, induction and deduction, and assessment of corporate social responsibility reporting practices and principles. The analysis of key international standards, frameworks, and guidelines allowed us to identify a significant list of principles and requirements for corporate social responsibility disclosure. The difference in the recognition of principles in different regulatory and guiding documents depends on the emphasis, focus and attention to certain aspects of information disclosure. The most common principles in international practice are materiality, completeness, stakeholder engagement, comparability, timeliness, neutrality, clarity, reliability, and consistency. At the same time, other principles that differ in different standards do not contradict but complement each other. Therefore, in practice, European companies are guided by several standards simultaneously when disclosing information on social responsibility and their own initiatives. Due to reporting requirements, European companies are actively implementing the principles of social responsibility. Implementation of the European principles and practices of integrated reporting in Ukraine will ensure transparency, openness of business, increase the level of trust, visibility and market reward for corporate social responsibility.","PeriodicalId":115856,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117063180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tax transparency in integrated reporting","authors":"Alina Fesenko","doi":"10.31617/1.2023(149)08","DOIUrl":"https://doi.org/10.31617/1.2023(149)08","url":null,"abstract":"Looking at the concept of tax transparency, taxation through the prism of sustainable development management changes approaches to disclosure of information about taxes in reporting. The company’s behavior in the field of the taxation has become one of the factors of the value of the company in the short, medium and long term. The issue of researching approaches to presenting information on tax strategy, tax transparency in integrated reporting is gaining relevance. The aim of the article is to deepen the theoretical, methodological and practical foundations of integrated reporting, taking into account the concept of tax transparency. Philo-sophicaland scientific methods, methods of induction, deduction, synthesis, analysis, comparison, generalization and method of scientific abstraction were used in the paper. The article analyzes the main international and national standards, requirements, recommendations regarding reporting on tax transparency issues, examines the practice of presenting information on tax strategy, tax policy of the enterprise, tax risks in corporate reporting by companies operating in Ukraine. The main directions of the development of the conceptual foundations of integrated reporting are determined, taking into account the concept of tax transparency. Practical recommendations on the disclosure of information about taxes in the integrated report have been prepared. Honest payment of taxes is a sign of socially responsible business, a reputational factor. Presentation of information about the company’s taxes and its tax strategy with the help of integrated reporting will contribute to a better understanding of the organization’s activities by interested parties, will allow to achieve competitive advantages in the market, will help reveal information about the economic, environmental and social impact of taxation.","PeriodicalId":115856,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128064085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Corporate reporting on social responsibility under martial law","authors":"O. Fomina","doi":"10.31617/1.2023(149)04","DOIUrl":"https://doi.org/10.31617/1.2023(149)04","url":null,"abstract":"Today, it is important to create a demand for social responsibility, reporting on the contribution of business to the achievement of sustainable development goals to create jobs, improve communications between government, business and society, address economic, environmental and social issues, and build an economy that works for people. Businesses should report on their corporate social responsibility in countering military aggression and maintaining peace and security. The purpose of the article is to highlight the peculiarities of preparing and publishing corporate social responsibility reports in Ukraine and the EU. The study uses general scientific and special methods: induction, deduc-tion, comparative analysis, synthesis, generalization, grouping, abstraction, and the logical method. Reporting on corporate social responsibility allows demonstrating how a business affects the natural environment and society and what contribution it makes to achieving sustainable development goals. It is established that there is no single standard, guideline or framework for the preparation and presentation of corporate social responsibility reporting; a number of regulatory documents at the international, European, regional and national levels have been adopted to date, but cooperation continues to harmonize existing standards and approaches and promote them among a wide range of users. In order to strengthen European integration, Ukraine needs to establish a national system of regulation, incentives, certification, monitoring and evaluation of corporate social responsibility, verification and verification of corporate social responsibility reporting, and adoption of the best European experience.","PeriodicalId":115856,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129901858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Digital branding in the marketing strategy of enterprises","authors":"Kateryna Medvedieva","doi":"10.31617/1.2023(149)03","DOIUrl":"https://doi.org/10.31617/1.2023(149)03","url":null,"abstract":"With the development and spread of technology, digital branding is becoming increasingly important, due to consumers mostly interact with brands through the integration of online and offline platforms. Understanding the origin and impact of current trends on brand building strengthens the position of enterprises in the competitive environment and increases brand awareness, loyalty of the target audience and, as a result, stimulate sales. Digital branding is an important component of any modern marketing strategy, as it allows brands to provide an omnichannel presence on the market and establish meaningful connections with customers. With the right approach, digital branding can help businesses highlight a unique sales offer among competitors and achieve long-term success. The aim of the study is to determine the prerequisites for the formation and development of digital branding of the enterprise. The study was conducted using the methods of theoretical generalization, comparative analysis, synthesis and graphic representation. According to the results of the analysis of theoretical approaches, the emergence and development of digital branding was considered, the main stages of its formation were determined. The current trends and prospects for the development of digital branding in the future are revealed. The process of influence media planning is graphically depicted, which includes 6 stages: an advertising campaign planning, the identification of promotion channels and influencers, message content, content publication, linking and optimization of existing advertising material, analysis and coordination. The process of targeting and remarketing is presented. The development of digital branding has been driven by technological advances, changes in consumer behaviour, and the evolution of the marketing industry. Since its inception as an e-commerce tool, digital branding has evolved into a complex and multifaceted phenomenon and will continue to play a crucial role in marketing.","PeriodicalId":115856,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134222296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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