Reporting in the area of sustainable development with information technology application

The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope...

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Main Authors: Aygul Zufarovna Ibatova, Farit Foatovich Sitdikov, Guzalija Salihovna Klychova
Format: Article
Language:English
Published: Growing Science 2018-07-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/Vol8/msl_2018_55.pdf
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author Aygul Zufarovna Ibatova
Farit Foatovich Sitdikov
Guzalija Salihovna Klychova
author_facet Aygul Zufarovna Ibatova
Farit Foatovich Sitdikov
Guzalija Salihovna Klychova
author_sort Aygul Zufarovna Ibatova
collection DOAJ
description The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are to study the content of non-financial re-porting generated in compliance with the Global Reporting Initiative (GRI) guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generaliza-tion of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity accounting organization with the use of information technology, such as: supplementary invoices application for accounting, and development of forms for reports containing information of social character.
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spelling doaj.art-bd047327826f4e018fd2d350a9b379ca2022-12-22T00:22:12ZengGrowing ScienceManagement Science Letters1923-93351923-93432018-07-018778579410.5267/j.msl.2018.5.008Reporting in the area of sustainable development with information technology applicationAygul Zufarovna IbatovaFarit Foatovich SitdikovGuzalija Salihovna KlychovaThe aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are to study the content of non-financial re-porting generated in compliance with the Global Reporting Initiative (GRI) guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generaliza-tion of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity accounting organization with the use of information technology, such as: supplementary invoices application for accounting, and development of forms for reports containing information of social character.http://www.growingscience.com/msl/Vol8/msl_2018_55.pdfGlobal reporting initiative (GRI)Sustainability reportingReporting guidelinesInformation technologies
spellingShingle Aygul Zufarovna Ibatova
Farit Foatovich Sitdikov
Guzalija Salihovna Klychova
Reporting in the area of sustainable development with information technology application
Management Science Letters
Global reporting initiative (GRI)
Sustainability reporting
Reporting guidelines
Information technologies
title Reporting in the area of sustainable development with information technology application
title_full Reporting in the area of sustainable development with information technology application
title_fullStr Reporting in the area of sustainable development with information technology application
title_full_unstemmed Reporting in the area of sustainable development with information technology application
title_short Reporting in the area of sustainable development with information technology application
title_sort reporting in the area of sustainable development with information technology application
topic Global reporting initiative (GRI)
Sustainability reporting
Reporting guidelines
Information technologies
url http://www.growingscience.com/msl/Vol8/msl_2018_55.pdf
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AT faritfoatovichsitdikov reportingintheareaofsustainabledevelopmentwithinformationtechnologyapplication
AT guzalijasalihovnaklychova reportingintheareaofsustainabledevelopmentwithinformationtechnologyapplication