Responsibility and public non-financial reporting of organizations
Abstract
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.
Downloads
References
Бикеева М.В. Социальная ответственность бизнеса. Поиск методов оценки // Статистика и экономика, 2020, т. 17, no. 4, c. 33-43.
Зверева Т.В. Социальная ответственность как способ гармонии интересов бизнеса и власти // Экономические и гуманитарные исследования регионов, 2011, no. 4, c. 86-93.
Канаева О.А. 60 лет дискуссии о корпоративной социальной ответственности // OLKONOMOS. Journal of Social Market Economy, 2015, no. 2 (3), с. 92- 110.
Carroll A.B. A three-dimensional conceptual model of corporative performance // Academy of Management Review, 1979, no. 4 (4), pp. 497-505.
Carroll A.B. The pyramid of corporate social responsibility toward the moral management of organizational stakeholders // Business Horizons, 1991, no. 34 (4), pp. 39-48.
Davis K. Can business afford to ignore social responsibilities? // California Management Review, 1960, no. 2 (3), pp. 70-76.
Davis K. The case for and against business assumption of social responsibilities // Academy of Management Journal, 1973, no. 16 (2), pp. 312-322.
Davis K. Understanding the social responsibility puzzle: what does the businessmen owe to society // Business Horizons, 1967, no. 10 (4), pp. 45-50.
Frederick W.C. Toward CSR-3: why ethical analysis is indispensable and unavoidable in сorporate affaires // California Management Review, 1986, no. 28 (2), pp. 126-141.
Friedman M. The social responsibility of Business is to Increase profits // New Times Magazine, 1970, pp. 32-33, p. 122, p. 126.
Levitt Th. The dangers of social responsibility // Harvard Business Review, 1958, no. 36 (5), pp. 41-50.
Preson L.E. Post J.E. Private management and public policy // California Management Review, 1981, no. 23 (3), pp. 56-62.
Votaw D. Genius becomes rare: a comment on the doctrine of social responsibility. Part II // California Management Review, 1973, no. 15 (3), pp. 5-19.
