Open AccessNON-FINANCIAL REPORTS AS A TOOL TO INCREASE THE INVESTMENT ATTRACTIVENESS OF THE ENTERPRISE
Author(s) -
Алла Владимировна Гречко,
Олександра Очеретяна
Publication year - 2021
Publication title -
ekonomìka ta suspìlʹstvo
Language(s) - English
Resource type - Journals
ISSN - 2524-0072
DOI - 10.32782/2524-0072/2021-25-38
Subject(s) - attractiveness , accounting , investment (military) , due diligence , business , object (grammar) , diligence , finance , computer science , political science , psychology , artificial intelligence , politics , psychoanalysis , law , social psychology
In the article, the main defect of financial reporting are certain about forming of investment attractiveness of enterprise and reasonably how they are decided by the unfinancial accounting. Considered known standards of the unfinancial accounting, and also their comparative analysis is carried out. The brought list over of often used guidances and frameworks for the strictly specialized standards in an ecological and social direction. The necessity of objective illumination of both positive and negative influences of enterprise is reasonable. Opening of information, that forms the investment attractiveness of enterprise, is considered, on the example of the standard of GRI. The described procedure for inspecting the investment object is due diligence. The results of questioning of investors are considered by two world accountant-consulting companies about the efficiency of the unfinancial accounting.