Journal or Publication Title:

Իմաստություն=Wisdom=Мудрость

Date of publication:

2023

Volume:

25

Number:

1

ISSN:

1829-3824 ; e-2738-2753

Corporate Creators:

Խ․ Աբովյանի անվան հայկական պետական մանկավարժական համալսարան

Coverage:

168-176

Abstract:

In relation to the reports published by organizations, today not only financial information is required, but also information related to sustainable development. Philosophical approaches of the beneficiaries using the information have changed. Currently, organizations are faced with the task of representing not only the economic interest of an enterprise, but also the contribution of the organization in forming the additional result pursuing sustainable development.The purpose of the article is to present a new philosophical framework of reports published by organizations, as a result of which philosophical approaches to sustainable development, revised philosophical foundations of business strategy construction were revealed. Recommendations were made in the direction of building a philosophical conceptfor the dis-semination of financial and nonfinancial integrated reports.

Place of publishing:

Երևան

Publisher:

Տիգրան Մեծ

Format:

pdf

Identifier:

oai:arar.sci.am:372290

Language:

en