6.
Provides an opportunity to highlight information that is strategically important
for the enterprise, but not reflected in the foreseen forms of reporting.
The process of preparing the Management Report is disclosed in the Global
Reporting Initiative Reporting Sustainability Reporting Manual [17] and consists of
the following steps:
1) determining the amount of data consolidation; definition of stakeholder groups
for display in the report;
2) development of the format and structure of the Report, as well as the procedure
for calculating individual performance indicators;
3) data collection and drawing up a report on sustainable development;
4) verification of the quality of the Report by conducting internal audit,
stakeholder interviews and / or independent external auditing, correction of identified
deficiencies;
5) publication of the Report and ensuring its availability to interested parties [12,
p. 115].
According to T. Bondar, the Report can be made in five stages:
I.
Preparatory stage, including definition: report languages, resources and time
period, verification level; amount of data consolidation; stakeholder groups; what is of
the greatest interest; institutions and organizations for which the outlined topics are the
most relevant; conducting a series of meetings (individual, conferences, seminars,
public hearings, interactive online forums and / or surveys, consultations and
roundtables) with representatives of state and local authorities, business partners,
consumers and other stakeholders to study their positions and expectations; as well as
the choice of specific experts to invite to the dialogue; creation of a working group
from different departments for the preparation of the Report (the group involves
representatives of different departments).
II.
Collection and verification of information includes: the process of data
collection, which must be recorded in the enterprise in a separate procedure; formation
of a basic set of key indicators; determination of sources of information (which
includes company information, financial and accounting information, procurement
report data, environmental review data and environmental and social impact
assessment of the company, information on the quantity, quality and feedback of the
conducted trainings, assessment of the level of employee satisfaction, etc.);
systematization and structuring of data; analysis and verification of data.
III.
Writing and execution of the Report is carried out by the person responsible
for its compilation, which can be both an employee of the enterprise and an external
expert; the text part of the Report is drawn up, as well as illustrative (graphs, tables,
comments) that extends its communicative goals.
- 323 -