Forecasting the quality assessment of integrated reporting of corporate enterprises: empirical experience of South Africa

Kazak, Oksana and Bondar, M. and Bezverkhyi, K. and Matiukha, M. and Poddubna, N. (2024) Forecasting the quality assessment of integrated reporting of corporate enterprises: empirical experience of South Africa Financial and credit activity: problems of theory and practice (2(55)). pp. 269-280. ISSN 2306-4994; 2310-8770

[thumbnail of Kazak_O_Bondar_M_Bezverkhyi_FCAPTP_2_2024.pdf] Text
Kazak_O_Bondar_M_Bezverkhyi_FCAPTP_2_2024.pdf - Published Version

Download (338kB)

Abstract

The quality assessment of integrated reporting involves analyzing various aspects of an integrated report of corporate enterprises to determine the level of compliance with standards and the quality of reporting on financial and non-financial aspects. The as-sessment can be carried out by various stakeholders: rating agencies, auditors, sustain-ability experts, analysts, etc. The lack of a forecast for the quality assessment of inte-grated reporting ofcorporate enterprises for the next three years makes it impossible to understand the ways of its further development.The purpose of the article is to develop new methodological approaches to forecasting the quality assessment of integrated reporting of corporate enterprises in South Africa. Such a forecast allows us to determine the future state of integrated reporting of cor-porate enterprises in South African countries.The information base of the research is the scientific works of Ukrainian and foreignresearchers on the quality assessment of integrated reporting of corporate enterprises. The survey “Excellence in Integrated Reporting”, conducted by the international com-pany EY for a period of 10 years (2013-2022), conducted among corporate companies, was used as an empirical basis for ensuring the evidence of theoretical provisions, the reliability of conclusions and recommendations, and the substantiation of corresponding forecasts.The practical value of the scientific research is that the results obtained by the authors will help to forecast the quality assessment of integrated reporting of corporate enter-prises, which made it possible to identify relevant areas that can contribute to the de-velopment of integrated reporting of corporate enterprises and improve its quality

Item Type: Article
Uncontrolled Keywords: integrated reporting; assessment; forecast; forecasting; quality; corporate enterprises; CSR; South Africa
Subjects: Статті у базах даних > Erih Plus
Статті у базах даних > Scopus
Статті у базах даних > Web of Science
Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions: Факультет економіки та управління > Кафедра фінансів
Depositing User: доцент Оксана Олексіївна Казак
Date Deposited: 17 Dec 2024 08:33
Last Modified: 17 Dec 2024 08:33
URI: https://elibrary.kubg.edu.ua/id/eprint/50641

Actions (login required)

View Item View Item