Formation of social indicators of reporting on sustainable development

Abstract

Importance: the article considers the issues of information support for the formation of key (basic) social indicators of reporting on sustainable development in accordance with the regulatory and legal documents of the Russian Federation in the field of accounting and reporting. Purpose: to study the prospects for the development of information support for reporting on sustainable development in terms of the use of accounting and reporting financial and non-financial information. Research design: the key (basic) social indicators of sustainable development reporting are formed in physical, labor, and monetary units, based on documented, systematized information from corporate accounting and reporting. Disclosure of individual indicators involves special calculations, in particular, the average number of employees, average wages, labor protection costs, social, fitness, and medical activities, employee training, and support for charitable programs. Results: the key (basic) social indicators of sustainable development reporting are disclosed on the basis of documented, systematized information formed in primary documents and accounting registers and disclosed in corporate reporting. It is advisable to use corporate management reporting that includes calculations of the average number of employees, average wages, labor protection costs, social, fitness, and medical activities, employee training, and support for charitable programs.