Роль профессиональной этики и внутреннего аудита в раскрытии информации о предприятии

Потапова Н. В., Приймачук И. В. Роль профессиональной этики и внутреннего аудита в раскрытии информации о предприятииThe issue of disclosure continues to be a challenge for users of financial and non-financial reporting and the accounting standards community. Financial disclosure standards aim to improve the qualitative characteristics, comparability, verifiability, timeliness and understandability of financial statements. Enterprises that implement the principles of the ESG agenda face the problem of disclosing information about the results of socially responsible activities in non-financial reporting. Such reporting is optional and standardized. This is due to the voluntary nature of socially responsible activity. The quality of information disclosure is determined by professional ethical principles and internal audit

Strategies and innovations of socially responsible business

The purpose of social innovation in business is to solve social problems of modern society and ensure efficiency. The innovation should at least reduce the severity of the social problem. However, social innovations are effective when society needs them and they can improve the quality of life of the population. In this case, it is not just a corporate responsibility of the business. Business can count on government support. An innovative strategy and a social responsibility strategy together become the drivers of business development

Professionalethicsof an accountant in the sustainable development system

The role of professional ethics of an accountant is becoming increasingly important to the enterprise. The accountant is in a unique position at the intersection of all areas of activity. Accountant has the ability and authority to develop models and generate information and brings the enterprise into line with the principles of sustainable devel-opment. The specific professional skills of accountants which involve measuring, reporting, and providing assurance on financial and non-financial data will become increasingly in demand. Professional ethics research has begun to focus increasingly on practices developed by professional accountants with a view to the sustainable development of enterprise. The main objective of this research is to highlight the importance of the professional ethics of an accountant's role in achieving the sustainable development goals. Thus, for this scientific research we will rely on a documentary research carried out by the study of national and international legislation in the field of sustainable development. We analyze the implications of professional ethics of an accountant in implementing the sustainable development objectives