Subsequent Disclosure Research Articles

The Impact of Financial Performance and Stakeholder Pressure on Sustainability Report Disclosure: The Moderating Role of Independent Commissioners

In the contemporary business landscape, sustainability reporting has become increasingly critical as stakeholders demand greater transparency and accountability from companies regarding their environmental, social, and governance (ESG) performance. This study delves into the factors that influence the extent of sustainability report disclosure, focusing on the role of financial performance, stakeholder pressure, and the moderating effect of independent commissioners. This study employs a quantitative approach, utilizing data from 96 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample encompasses 288 observations, and purposive sampling was employed to select companies that met specific criteria, ensuring the inclusion of companies that have consistently disclosed sustainability reports and maintained financial stability. Regression analysis with an absolute difference test was conducted using SPSS 23 to analyze the relationships between the variables. The findings of this study indicate that financial performance and stakeholder pressure significantly influence sustainability report disclosure. Companies with higher financial performance tend to disclose more sustainability information, suggesting that they have the resources and motivation to invest in sustainability reporting. This positive association between financial performance and sustainability reporting implies that companies with stronger financial positions are better equipped to allocate resources towards sustainability initiatives and their subsequent disclosure. In conclusion, the proportion of independent commissioners on the board moderates these relationships, indicating that independent oversight enhances the positive effects of financial performance and stakeholder pressure on sustainability report disclosure. The presence of independent commissioners on the board strengthens corporate governance mechanisms, ensuring greater transparency and accountability in sustainability reporting.

O-223 Can the theory of planned behavior predict parents’ disclosure of donor conception to their children within 5-9 years?

Abstract Study question Does application of the theory of planned behavior (TPB) help predict heterosexual-couple parents’ disclosure of donor conception (DC) to their children? Summary answer According to TPB, parents with a stronger will to act in accordance with social norms favoring disclosure were more likely to start the disclosure process. What is known already In contrast to same-sex couples and single mothers by choice, heterosexual couples need to make an active decision to disclose, or not disclose, their use of DC to their child. While disclosure at an early age is encouraged by international and national guidelines, many heterosexual-couple parents struggle with this. A previous study has found an association between parental scores of TPB factors and disclosure intention, but so far, no study has applied the TPB to predict parents’ de facto disclosure behavior. Study design, size, duration The present study is based on the fourth (2014-2017) and fifth (2022-2023) waves of data collection in the prospective, longitudinal Swedish Study on Gamete Donation (SSGD). The project collects survey data at five timepoints from acceptance to be donor-recipient, to the children were adolescents. Participating parents had conceived through identity-release oocyte donation (OD; n = 68, response rate 65%) and sperm donation (SD; n = 62, response rate 56%) as part of a heterosexual couple. Participants/materials, setting, methods The SSGD includes all parents seeking gamete donation treatment at Swedish university hospitals between 2005-2008, the present study including parents’ data when the children were 7-8 years (T4), and 13-17 years (T5). Parents completed the TPB Disclosure Questionnaire (TPB-DQ) at T4, and disclosure behavior was assessed at both T4 and T5. Data from the participants who had not yet disclosed at T4 were analyzed using survival analysis with Cox regressions. Main results and the role of chance Forty participants (31%) had not disclosed the DC to their children at T4 and out of these, 13 had still not disclosed at T5. The TPB-DQ consists of four factors affecting intent to disclose; Attitudes, Subjective norms, Perceived behavioral control and Behavioral intent. The use of Cox regression enabled us to estimate how the parents disclosing to their children related to TPB-DQ, as well as the effect of adjusting for possible confounders. We found a significant association between scores on the TPB-DQ factor Subjective norms at T4 and the subsequent disclosure behavior at T5 (HR = 2.019; 95% CI: 1.36 to 3.01). None of the other factors were significantly associated with disclosure behavior. Adjusting for potential confounders did not affect the outcomes. Our results show that parents with a stronger will to act in accordance with social norms favoring disclosure were more likely to start the disclosure process within the next 5-9 years. In particular, the co-parent’s opinion about disclosure was found to be an important motivating factor in disclosure behavior. Limitations, reasons for caution The present study concerns heterosexual-couple parents with children conceived following treatment with gametes from open-identity donors, which limits the generalizability of our findings to other groups and contexts. Other limitations include the risk of systematic attrition due to the longitudinal study design and decreased statistical power due to few participants. Wider implications of the findings Our findings highlight the importance of perceived subjective norms for parents’ disclosure behavior and indicate that the co-parent’s opinion about disclosure is particularly relevant. Counselors should focus on supporting prospective parents to initiate and maintain a healthy and open dialogue about concerns around family building with DC. Trial registration number Not applicable

Definition of the term “credit system”

The article examines the credit system. The purpose of the work is to construct a definition of the concept of "credit system". It is assumed that a fairly accurate definition of this concept can be obtained using the formal-logical method of defining the concept. Research methods: formal-logical method for defining a concept, critical analysis of the literature, grouping, generalization. Study results. First, it has been established that the economic system is a generic concept (universe), within which the credit system is conceived; secondly, the necessary and sufficient condition for classifying objects as a class of credit systems is justified – to be a subsystem of the economy, to have specific resources characterized by the properties of return, urgency and payment; thirdly, the definition of the desired concept is formulated. The credit system is a subsystem of the economy that has specific resources characterized by the properties of repayment, urgency and payment. Conclusions. The obtained results make it possible to logically correctly enter into the subject field its own full-fledged definition describing the object under study. The scope of the results. The constructed definition of the concept of "credit system" can serve as the basis for the subsequent disclosure of the content of the credit system.

Using the theory of planned behavior to predict parents' disclosure of donor conception to their children: a longitudinal study.

Can the application of the theory of planned behavior (TPB) help predict heterosexual parents' disclosure of donor conception to their children? Parents with a stronger will to act in accordance with social norms favoring disclosure were more likely to start the disclosure process within the next 5-9 years. In contrast to single mothers by choice and same-sex couples, heterosexual couples need to make an active decision to disclose their use of donor conception to their child. While disclosure at an early age is encouraged by international guidelines, many heterosexual-couple parents struggle with this. A previous study has found an association between parental scores of TPB factors and disclosure intention, but so far, no study has applied the TPB to predict parents' disclosure behavior. The present study is based on the fourth and fifth waves of data collection (T4 and T5) in a nation-wide longitudinal study. Participating parents had conceived through identity-release oocyte donation (n = 68, response rate 65%) and sperm donation (n = 62, response rate 56%) as part of a heterosexual couple. The present study is part of the prospective longitudinal Swedish Study on Gamete Donation (SSGD). Consecutive recruitment of couples starting oocyte or sperm donation treatment was conducted at all seven fertility clinics providing gamete donation in Sweden during a 3-year period (2005-2008). Participants were requested to complete postal surveys at five time points. The present study includes heterosexual-couple parents following oocyte or sperm donation who participated at the two latest time points when their children were 7-8 years old (T4), and 13-17 years old (T5). At T4, participants completed the study-specific TPB Disclosure Questionnaire (TPB-DQ) measuring attitudes and intentions to disclose the donor conception to the child, and disclosure behavior was assessed at both T4 and T5. Data from those participants who had not yet disclosed at T4 were analyzed using survival analysis with Cox regressions. Forty participants had not disclosed the donor conception to their children at T4 and, out of these, 13 had still not disclosed at T5. We found a significant association between scores of the TPB factor Subjective norms at T4 and their subsequent disclosure behavior at T5 (HR = 2.019; 95% CI: 1.36-3.01). None of the other factors were significantly associated with disclosure behavior. The present study concerns heterosexual-couple parents with children conceived following treatment with gametes from open-identity donors, which limits the generalizability of our findings to other groups and contexts. Other limitations include the risk of systematic attrition due to the longitudinal study design and decreased statistical power due to few participants. Our findings highlight the importance of perceived subjective norms for parents' disclosure behavior and indicate that the co-parent's opinion about disclosure is of particular relevance in this regard. Counselors should focus on supporting prospective parents to initiate and maintain a healthy and open dialogue about concerns around building a family with donor conception. The study was funded by the Swedish Research Council. The authors have no competing interests to declare. N/A.

Cybersecurity data breaches and internal control

The present study provides novel evidence of the effects of data breaches on firms' subsequent internal control. We find data breaches to be negatively associated with subsequent disclosure of internal control material weakness (i.e., improved internal control), and CEO dismissal to be an effective mechanism for improving internal control. We further find that data breaches can magnify the accounting expertise effect and attenuate the complexity effect on subsequent internal control, and that firms are less likely to file “Big R” restatements and face litigation subsequent to making improvements in internal control.

Incremental value relevancies in the development of reporting of sustainability performance

AbstractSustainability reporting was introduced after financial reporting to meet the social and environmental informational needs of stakeholders, while integrated reporting was initiated to integrate financial reporting and sustainability reporting to advance the decision usefulness of corporate disclosure practices. Despite claims and evidence of the value relevance of each reporting framework exclusively, studies on the incremental value relevancies of these subsequent disclosure practices have been sparse. Using a sample of firms from the Johannesburg Stock Exchange from 2011 to 2020 and firms’ capital market liquidity performance, this study finds that sustainability reporting and integrated reporting are not only value‐relevant disclosure practices but also offer incremental value relevancies. Sustainability reporting provides incremental value relevance over financial reporting, and integrated reporting offers incremental value relevance over financial reporting and sustainability reporting. However, the findings do not find support for integrated reporting to replace the practices of financial reporting and sustainability reporting and affirm the contribution of each of the three reports in the corporate reporting space.

Improving Accounting for Financial Assets of Budgetary Institutions Using IFRS

International Financial Reporting Standards (IFRS) are an integral part of accounting, the application of which improves the comparability of data with those of other international enterprises in the relevant industry and helps investors make the most informed economic decisions. Research objectives: analysis of existing literature on the advantages and problems of implementing IFRS as part of the unification of the financial reporting process. Problems associated with the implementation of budget accounting and reporting of financial assets of budgetary institutions using IFRS. The main problems in the transition of budgetary institutions to IFRS are considered to be the inconsistency of IFRS with domestic accounting practice, the immaturity of the economy and financial markets, the lack of IFRS specialists and constant changes in standards. Entities of public interest and large businesses have the right to apply changes made to IFRS before their publication, in the manner established by the Cabinet of Ministers of the Kyrgyz Republic, with subsequent disclosure in the notes to the financial statements.

Impact of Disclosure Violations on Information of Listed Companies -- Taking Guangdong Bobaolon Co., Ltd. as an Example

At present, Chinas economy is developing rapidly, but at the same time, the situation of major listed companies in the trading market is also frequent, further optimisation and improvement of the capital market related regulations, the relevant departments to improve the information disclosure of listed companies related system, the companies strictly according to the standards of disclosure and consciously accept the supervision has gradually become the majority of investors desire. This paper is based on the analysis of the information disclosure violation incident of Guangdong Bobaolon Co., Ltd. on 19 March 2021, using short-term event research method and other methods to study the consequences of listed companies information disclosure violation incidents. It is found that listed companies disclosure violation events will have a negative impact on the companys share price, solvency, profitability, etc., as well as affecting the quality of the companys subsequent disclosure and analysts evaluation. Therefore, relevant measures need to be taken.

Current Practices and Issues in the Accounting for Government Infrastructure Assets

Purpose: This paper aims to explore the current accounting practices and issues in accounting for infrastructure assets in Malaysian public sector organisations. Comparatively, this paper also provides an overview of current practices in other countries. Design/ Methodology/ Approach: Data collection was through reviews of extant literature, accounting standards and guidelines by the Accountant General’s Department of Malaysia (AGD), including guidelines and government publications in other countries. Findings: Accounting practice for infrastructure assets varies across countries. There is no specific accounting standard for infrastructure assets. Instead, most countries including Australia, Austria, Canada, France, New Zealand and Malaysia follow the accounting standards for property, plant and equipment to account for infrastructure assets. However, given the unique nature of infrastructure assets, there are issues in identifying what constitute infrastructure assets and determining which government organisations have control over their assets. In addition, challenges in recognition and valuation of infrastructure assets, which include initial and subsequent measurement, depreciation and disclosure also exist. Practical Implications: The government’s spending for infrastructure assets represents a significant proportion of its budget. Therefore, accurate accounting treatments and reporting of the assets is pivotal. This paper aimsto present an update to policy makers and practitioners on current pertinent accounting standards, issues and accounting practices at the international level as well as at the Malaysian federal government. Originality/ Value: Research on accounting for infrastructure assets is still limited. Findings from this research will add to the body of knowledge by highlighting the main issues and providing basis for further investigation. Keywords: Infrastructure assets, definition, recognition, IPSAS17, MPSAS17.

Disclosure to unknowing victims in criminal justice investigations: Questions of vulnerability, ethics and practice

This article explores the situation in which a victim who has been identified during a criminal justice investigation is unaware of the crime committed against them. We argue that unknowing victims possess a unique vulnerability because discovering their victim status is highly likely to have harmful effects. Where law enforcement officers (LEOs) remain unaware of the victim's knowledge of the crime, this should be perceived as a clue to potential vulnerability. Any subsequent disclosure of the crime to an unknowing victim is an external intervention that exposes them to the risk of harm, thereby raising significant ethical questions. Yet the ethical ramifications of disclosure are not considered in the policing literature and there is no specific professional guidance in England and Wales (and beyond) on this situation. Focusing on two of the primary crime contexts in which a victim can be unknowing (sexual offences and fraud), we scrutinise the ethical issues surrounding LEOs disclosing to an unknowing victim, aligning our analysis with the College of Policing's Code of Ethics and vulnerability-related risks guidelines, and a therapeutic jurisprudence approach to policing.

Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses

PurposeThis study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.Design/methodology/approachUsing content analysis, the authors classify CSR motivations in all environmental shareholder proposals and board responses of Fortune 250 companies from 2013 to 2017 from do little (a shareholder primacy perspective) to do much (a stakeholder pluralism perspective). The authors calculate the motivational dissonance for each proposal-response pair (the Talk Gap) and use cluster analysis to observe evidence of board stewardship and subsequent environmental disclosure and performance (ED&P) changes.FindingsBoard interpretations of stewardship are not uniform, and they regularly extend to stakeholders beyond shareholders, most frequently including profit-oriented stakeholders (e.g. employees and customers). ED&P changes are highest when shareholders narrowly lead boards in CSR motivation and either request both action and information or information only. The authors observe weaker ED&P changes when shareholders request action and the dissonance between shareholders and boards is larger. When shareholders are motivated to do little for CSR, ED&P changes are weak, even when boards express more pluralistic motivations.Research limitations/implicationsThe results show the important role that boards play in CSR and may aid activist shareholders in determining how best to generate change in corporate CSR actions.Originality/valueThis study provides the first evidence of board stewardship at the proposal-response level. It measures shareholder and board CSR motivations, introduces the Talk Gap, and examines relationships among proposal characteristics, the Talk Gap, and subsequent ED&P change to better understand board stewardship of environmental issues.

C2 (Clinical Case) Complicated Sinusitis in an Adolescent Swimmer in the COVID-19 Pandemic: An Unexpected Microbial Player

Abstract Introduction/Background There are increasing reports of complicated sinusitis following post-pandemic viral surges. Streptococcus anginosus and Staphylococcus aureus (SA) are common causes. However, unusual pathogens may need to be considered in the face of inadequate therapeutic response. Case Description A previously healthy 13-year-old boy presented with fever, facial pain, and headache two weeks following presumed COVID-19 infection based on exposure history and symptoms. While recovering, he had been swimming daily and recalled inhaling pool water. On examination he was febrile with a tender mid-forehead swelling and left periorbital swelling without features of orbital cellulitis. There was no meningism or focal neurological deficits. Investigations revealed leukocytosis (19.1 x109/L), elevated CRP (156.8 mg/L) and sterile blood cultures. Head imaging confirmed sinusitis complicated by Pott’s puffy tumor, a small subdural empyema and sinus venous thrombosis. Ceftriaxone, metronidazole, and vancomycin were initiated with de-escalation of the latter to cloxacillin after sinus cultures grew methicillin-sensitive SA. Despite broadening to meropenem and vancomycin, he progressed to develop cerebritis. Legionella species identified from intracranial sampling using 16s RNA, allowed targeted therapy with levofloxacin and successful resolution after six weeks of therapy. Discussion The development of this patient’s Pott’s puffy tumor and intracranial complications seemed consistent with post-viral sinusitis in terms of onset and growth of SA. However, his inadequate response to broad-spectrum therapy and sterile cultures from intracranial sampling prompted request for 16sRNA testing. Subsequent disclosure of freshwater swimming exposure with aspiration event raised concerns for water-borne pathogens such as Legionella. The aspiration event occurring in presence of persisting congestion, resulted in Legionella species seeding already inflamed sinuses and further tracking intracranially. Without special cultures required to recover Legionella, this pathogen was initially missed, resulting in disease progression and delayed targeted therapy. Fluroquinolones or macrolides are required for treatment of this pathogen. Conclusion Given that post-viral sinusitis may be anticipated during viral surges, practitioners should consider the role of waterborne pathogens in hosts with significant swimming exposure who worsen on usual therapy. Microbiology and infectious diseases involvement is encouraged to optimize detection and management of waterborne infection. Practitioners are reminded that in the face of therapeutic failure, it is critical to revisit the history for unusual exposures, determine immunocompetence, and explore potential bug-drug mismatch.

ЕКОЛОГО-ЕКОНОМІЧНІ ЧИННИКИ ТА ЇХ ВПЛИВ НА ОБЛІКОВУ ПОЛІТИКУ І АУДИТ ЗЕМЕЛЬНИХ РЕСУРСІВ

The war has had a global impact on the state of land resources in Ukraine. Taking into account the ecological quality of soils in the assessment of agricultural land is a prerequisite for identifying priority measures to improve the efficiency of land use on an ecological basis. The organisation of accounting and audit of ecological and economic assessment of agricultural land in the context of war is currently an underdeveloped and unimproved area of activity that requires immediate resolution. One of the priority and most difficult tasks is to restore agricultural land after hostilities and to transition agricultural enterprises to the path of environmentally friendly development. Paying due attention to the formation of an enterprise's accounting policy, namely its methodological and technical components, in terms of land resources with the systematisation of their elements, ensures the availability of a complete and reliable information array of data for making timely management decisions under martial law. The organisation of a proper accounting system taking into account environmental components and the conduct of an audit with subsequent disclosure of environmental performance indicators in the financial statements will help to resolve a number of issues related to land resources. As a result of the environmental audit, the company receives reliable information on the use of land plots, their environmental and economic condition, environmental feasibility and efficiency of business entities, improvement of environmental characteristics of products, recommendations on the development of a system of preventive measures aimed at complying with applicable laws, reducing financial risks, and improving the environmental management system.

Emplotting total devotion: secrecy, fame, and imitation in late antique Lives of Christian ascetics

ABSTRACT This article concentrates on ideals of total devotion in Latin late antique Lives of secret saints. It argues that total devotion is narrativised according to a standardised plot structure or ‘masterplot’. The plot starts with the saints’ performance of total devotion in religious competition, which increases their fame and emotional attraction among the followers. Imitating the example of earlier ascetics, the saints withdraw in isolation to avoid the followers’ attention, but to no avail: the more they hide, the more they become known through the spreading of rumours. The saints’ subsequent disclosure intensifies their emotional attraction, and results in the people’s demonstration of total devotion. In a final step, the audience of the hagiographical tales is invited to follow the saints’ example. Laying bare the recurring plot elements, the article highlights the nexus of ascetic withdrawal, secrecy, fame, emotions, storytelling, and imitation in the constitution of total devotion.

CSR disclosure and debt financing in India: does CEO tenure matter?

PurposeThe study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with high chief executive officer (CEO) tenure in India.Design/methodology/approachEmploying panel regression based on fixed effect and instrumental variable regression with fixed effect assumptions, the study examined data from the Bombay stock exchange from the period 2010 to 2019.FindingsThe study demonstrates that the disclosure of current exchange capital and moral capital cannot cause a firm to access short-term and long-term debt financing. However, lag investment in moral capital causes a positive effect on short-term debt financing. The second findings show that CEO tenure has a positive and statistically significant association with short-term debt financing and an insignificant association with long-term debt financing. The third findings show that the interaction of current CSR disclosure (moral and exchange capital) and CEO tenure is insignificant in affecting short-term and long-term debt finance. However, the interaction of lag CSR disclosure (moral and exchange capital) and CEO tenure positively affect short-term debt financing. The study addresses any endogeneity concerns arising from the CSR disclosure-debt financing association.Research limitations/implicationsThis study uses a single country to examine the inter-relationship between CEO tenure and debt financing and CSR measured by moral capital and exchange capital, thereby limiting the study's results for generalisation.Practical implicationsThe observation is that moral capital investment and disclosure do not guarantee new entrants the chance to access debt financing, but subsequent and lag CSR disclosure ensures access.Originality/valueNo studies examine morality from CSR disclosure on debt financing. This study shows that decoupling CSR into exchange capital and moral capital in accessing debt financing presents new inputs for scholarly debate on CSR.

A free account or not? Its effect upon information yield in strategic interviews with suspects

AbstractAsking suspects for a free account (FA) at the start of an interview is considered good practice in a growing number of police organisations, whereas in others it still is not commonplace. This study explored whether interviews with or without such an invitation yielded more information from guilty suspects. Students in safety and security committed a mock crime and were then interviewed using a strategy of gradual disclosure of evidence, in the experimental condition preceded with an FA invitation (n = 20) and without such an invitation in the control condition (n = 17). On average, relatively little information was collected in the FA phase and far more in the subsequent gradual disclosure phase. However, the FA condition yielded seven confessions, four of which were given already in the FA phase. The No FA condition yielded only two confessions. Other differences in yield were not found. These findings indicate that an FA invitation could lead to some relevant and important information, such as a confession, being gathered already at an early stage of an interview, and that such an invitation does not hamper the gathering of further information later in the interview.

Information shock of disaster and hazard: Impact of Kaohsiung gas explosions and risk disclosure on the equalizing difference in the housing market

AbstractDisasters damaged economies and markets. Many studies inquired how calamities affected household risk perception and home value to understand the hazards’ influences on expected utility. A remaining challenge is identifying equalizing difference, a necessary spatial equilibrium condition, keeping households indifferent among properties with different disaster risks. We fill this gap, analyzing a quasi‐natural experiment with two events: the 2014 Kaohsiung Gas Explosions and subsequent disclosure of underground petrochemical pipelines. A spatial model with prospective reference theory predicts home‐value changes after each event for areas with different risks and distinguishes the equalizing difference from price changes induced by risk adjustments. Difference‐in‐differences (DD) analyses uncover an equalizing difference worth 2.6% home value compensating for households’ exposure to the petrochemical hazard, besides risk‐adjustment price changes concerned by existing DD studies. The equalizing difference shrank with distance to hazard and time. Also, the neighborhood struck by the disaster has regained energy, a finding with implications for urban resilience.

Financing breakthroughs under failure risk

In a dynamic principal-agent model, the principal, financing the project, cannot observe project failure and the agent, developing the project, can hide failure. As there is a tension between incentives for disclosure of failure and project development, the optimal contract does not reward failure and incentivize disclosure of failure during an initial unconditional financing stage. During the subsequent disclosure stage, time-decreasing rewards for failure provide incentives for disclosure of failure. The continuation of financing becomes more performance-sensitive across stages, and the agent’s incentives are backloaded. The model explains several empirical patterns in venture capital financing and the financing of innovation.

СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ БІЗНЕСУ: ОБЛІК ТА АУДИТ В УМОВАХ СТАЛОГО РОЗВИТКУ

Every year the requirements for enterprises to conduct socially responsible activities are growing, not only on the part of government agencies, but also on the part of consumers themselves. Socially responsible activity acquires the features of a global concept, within which key ideas and a new format of doing business are defined. Moreover, only within the social orientation of enterprises are able to ensure their sustainable development. In this case, for the effective implementation of social responsibility in the practice of doing business, managers need to have complete and timely information about the social measures taken and the impact of their implementation not only on the activities of the enterprise but also on society as a whole. This is possible through the accounting and audit of social responsibility, which determines the relevance of research. The scientific article considers the essence of corporate social responsibility, as well as current trends in its field. The essence and role of social accounting in achieving high efficiency of socially responsible activities are outlined. The components of social accounting with the subsequent disclosure of each of them are schematically reflected. The normative-legal base, which is guided by the subjects of social accounting, is studied. Working accounts for keeping records of social responsibility in terms of social and environmental activities have been identified. The order of accounting of operations which cannot be estimated in cost expression is established. The role of social responsibility audit in identifying potential threats to a favorable social climate is presented. The subjects and object of the social responsibility audit have been identified. The sources of information for the audit and its key tasks are outlined. The order of registration of working documents of the auditor is analyzed. The basis of the problem faced by the audit of social responsibility in Ukraine is generalized, the directions of increase of its efficiency are defined.

Patients at the centre after a health care incident: A scoping review of hospital strategies targeting communication and nonmaterial restoration.

ObjectiveThis study aimed to provide an overview of the strategies adopted by hospitals that target effective communication and nonmaterial restoration (i.e., without a financial or material focus) after health care incidents, and to formulate elements in hospital strategies that patients consider essential by analysing how patients have evaluated these strategies.BackgroundIn the aftermath of a health care incident, hospitals are tasked with responding to the patients' material and nonmaterial needs, mainly restoration and communication. Currently, an overview of these strategies is lacking. In particular, a gap exists concerning how patients evaluate these strategies.Search Strategy and Inclusion CriteriaTo identify studies in this scoping review, and following the methodological framework set out by Arksey and O'Malley, seven subject‐relevant electronic databases were used (PubMed, Medline, Embase, CINAHL, PsycARTICLES, PsycINFO and Psychology & Behavioral Sciences Collection). Reference lists of included studies were also checked for relevant studies. Studies were included if published in English, after 2000 and as peer‐reviewed articles.Main Results and SynthesisThe search yielded 13,989 hits. The review has a final inclusion of 16 studies. The inclusion led to an analysis of five different hospital strategies: open disclosure processes, communication‐and‐resolution programmes, complaints procedures, patients‐as‐partners in learning from health care incidents and subsequent disclosure, and mediation. The analysis showed three main domains that patients considered essential: interpersonal communication, organisation around disclosure and support, and desired outcomes.Patient ContributionThis scoping review specifically takes the patient perspective in its methodological design and analysis. Studies were included if they contained an evaluation by patients, and the included studies were analysed on the essential elements for patients.