Responsibility and public non-financial reporting of organizations
Keywords:
corporate social responsibility, public non-financial reporting, types of corporate reportingAbstract
Corporate social responsibility has been an integral part of society for a long time. Information on social performance that reveals the corporation's contribution to the sustainable development of society provides competitive advantages and allows stakeholders to make informed economic decisions. Purpose: study of the theoretical foundations of the development of corporate social responsibility, disclosure of information in public non-financial reporting. Research design: one of the tasks defined by the Concept for the Development of Public Non-Financial Reporting is the creation of a framework for reporting on social responsibility issues. Requirements for public non-financial reporting involve disclosing the impact of social responsibility on the sustainable development of corporations through the use of various types of reporting: report on activities in the field of sustainable development, integrated, annual report, others. Results: directions for the development of social responsibility of corporations have been identified, the reliable information of which in public non-financial reporting ensures that stakeholders make informed economic decisions about the sustainability of the corporation, impacts on the environment and society.
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