| Title | Analysis Of Business Entities' Financial And Operational Performance Under Sustainable Development |
|---|---|
| ID_Doc | 70262 |
| Authors | Levytska, S; Krynychnay, I; Akimova, A; Kuzmin, O |
| Title | Analysis Of Business Entities' Financial And Operational Performance Under Sustainable Development |
| Year | 2018 |
| Published | Financial And Credit Activity-Problems Of Theory And Practice, 2, 25 |
| Abstract | Every year the number of users interested in non-financial reporting grows. Their aim is to assess company activity including not only their financial performance but also their contribution to social and economic development of society. However, non-financial reporting cannot provide full information to users in order to satisfy all their requirements. It is upon Integrated Reporting (IR), which refers to financial and non-financial indexes. In the article disclosure the analysis of financial and business performance technique for national entities (private as well as public sectors of economy) that would include using financial and non-financial indexes. To standardize financial and operating performance indexes, their possible comparison, macro and micro modeling, it is proposed to identify Index of performance, which is defined by the system of complex indexes: index (indicator) of reaching business entity economic indicators, index (indicator) for ecological efficiency, index (indicator) for social efficiency. It was grounded the necessity to calculate Quality coefficient assessment to avoid declarative achievement of ecological and social efficiency indexes, the quality of their performance. |
| http://fkd.org.ua/article/download/136476/136543 |
Similar Articles
| ID | Score | Article |
|---|---|---|
70388
|
Ciubotariu, MS; Socoliuc, M; Grosu, V; Mihaila, S; Cosmulese, CG Modeling The Relationship Between Integrated Reporting Quality And Sustainable Business Development(2021)Journal Of Business Economics And Management, 22, 6 | |
| 74860
|
da Costa, SF; Boente, DR Evaluation Of Financial Performance Of Corporate Sustainability Index Companies Through Data Envelopment Analysis(2011)Revista Ambiente Contabil, 3, 2 | |
| 65617
|
Bardy, R; Massaro, M Shifting the paradigm of return on investment: a composite index to measure overall corporate performance(2013)Corporate Governance-The International Journal Of Business In Society, 13.0, 5 | |
| 68216
|
Martens, ML; de Nadae, J; de Carvalho, MM The Relation Between Companies With Social-Environmental Certifications And Companies With Quality Certifications(2014)Revista De Gestao Ambiental E Sustentabilidade-Geas, 3, 3 | |
| 76847
|
Prodanchuk, M; Bezdushna, J; Mykhalkiv, A; Shevchuk, N; Popova, O Development Of Integrated Reporting In Ensuring A Balanced System Of Management System Indicators(2022)Financial And Credit Activity-Problems Of Theory And Practice, 6, 47 | |
| 70992
|
Silva, VD; Lucena, WGL Environmental accounting: analysis of the participation in the business sustainability index (ise) and the profitability of the companies listed in [B]3(2019)Revista Gestao & Tecnologia-Journal Of Management And Technology, 19.0, 2 |