Направления повышения прозрачности деятельности организаций

Abstract

У статті досліджено сутність понять «прозорість» і «прозорість організації». Проаналізовано існуючі рейтинги прозорості в Україні. Запропоновано основні документи та інформацію з питань корпоративної соціальної відповідальності, які організаціям слід розкривати.The paper, a conceptual study, intends to research the essence of the concepts of «transparency» and «organizational transparency». The researched theoretical framework determines that transparency is one of the seven Corporate Social Responsibility fundamental principles. The enterprise shall clearly, accurately, and comprehensively declare its policy, decisions, and activities, including known and potential effects on environment and society. The author has investigated that information transparency and interaction with key stakeholders is a rather new trend for domestic organizations. The lack of its prevalence in business practices is one of the biggest challenges in addressing development of corporate social responsibility in Ukraine. The paper studied existing transparency ratings in Ukraine. The conducted analysis has witnessed that transparency assessment is based on the information made public on the organizational websites. The study substantiates that corporations shall maintain a policy of proactive disclosure by making their corporate documents and the data on corporate social responsibility available to the public, in particular through the organizational websites. The research suggests the basic documents and information on corporate social responsibility that organizations should make readily available to public. The investigation has determined the main ways of increasing organizational transparency. The author evidences that by means of applying transparency principle systematically the company can gain an effective management tool in the process of establishing effective interaction with stakeholders and, moreover, increases organizational competitiveness.В статье исследована сущность понятий «прозрачность» и «прозрачность организации». Проанализированы существующие рейтинги прозрачности в Украине. Предложены основные документы и информацию по вопросам корпоративной социальной ответственности, которые организациям следует раскрывать