ЕТИЧНІСТЬ БІЗНЕСУ В УКРАЇНІ КРІЗЬ ПРИЗМУ НЕФІНАНСОВОЇ ЗВІТНОСТІ
ETHICS OF BUSINESS IN UKRAINE THROUGH THE PRISM OF NON-FINANCIAL REPORTING

Summary/Abstract: Introduction. The author made comprehensive consideration of business ethics in Ukraine from the philosophical and economic perspectives. The specifics of business ethics by examining the level of community awareness of non-financial reporting were generalized. Results. The author states that more and more companies position themselves as ethical, confirming this by non-financial reports compilation. However, analysis of the reports quality showed that these reports have the following shortcomings: 1) nonclarity; 2) lack of credibility; 3) concealing of negative experiences; 4) non-comparison. It is found that in Ukraine only 19.35% of non-financial statements fully comply with the principles of information quality assurance. The author concludes that all the firms by the coverage of business ethics in non-financial reporting can be divided into the following groups: amoral, conventionally moral, ethically relative and ethically universal. The first two groups of companies do not provide non-financial reporting, while the second two – provide. The companies searching the universal ethical approaches to business activity are the key force for sustainable development of the society, or the Aristotle’s «polis autarky»

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