Recently, with development of globalization processes, both the object of accounting and its subject have become more complicated, which has caused the need to change methods of providing and reflecting information on economic entities’ activities. In addition, the concepts of financial management, complex fundamental analysis, corporate responsibility, business ethics and sustainable development have transformed. The purpose of this article is to consider integrated reporting as the basis of ethical management thinking and a new paradigm of management activity.
The article presents the structural subsystems of society, which are the mechanisms of its support (stabilization or preservation) with emphasis on social relations. The autor analizes the views and opinions of scientists regarding the social organism filling with the basic system elements. Types of social structures are presented, including socioethnic, socio-demographic, socio-spatial, stratification one and others. The definition of social interaction is given with nuances: socio-economic, socio-political and socio-cultural interactions. Interactions and mutual influences of the sources and stimulators of society renewal are defined. The variant of functional conformity of the compatible environment of renewing and subsystems of the society organizations is offered. The assumption on expansion of the society subsystems to seven spheres on the basis of a cyclic model of its development is set forth.
Any company is responsible to society and the state in which it operates. First of all, the very process of establishing a company, regardless of its comfort degree, is a legal act, in most cases certified by the state. Thus it also becomes the most important stakeholder for the company, which is considered by the state at least as a taxpayer and creator of new jobs. The state can create special conditions for firms’ formation and functioning (all kinds of preferences) if it is required to implement any state programs, for example, the program of infrastructure development, technology development, etc.
Conflicts of interests of individuals, public institutions or states influence dialogues, compromises, conflict resolution and peacemaking. What is the ethical way of resolving conflicts of interests? The present text is the result of the work of four ethics experts from four countries, as well as conferences on improved training exercises; it is a synthesis of the specialists’ opinions from different countries and joint discussions of the issue by five experts. The purpose of this article is to promote in terms of ethics the further development of the SUN movement (Scaling Up Nutrition Movement) and GSO-SUN (Global Social Observatory) tools.