SOCIAL ACCOUNTING AND REPORTING AS TOOLS OF SOCIAL RESPONSIBILITY

Анотація

The efficient tools of social responsibility control are social accounting and maintaining of nonfinancial reporting on results of social programs and their getting across to interested parties. That is why it is important to define the essence of social accounting and nonfinancial reporting and to estimate efficiency of this reporting introduction under current conditions of control. Besides that; there appears a problem of development of social accounting policies; which must implement accounting methodology. The study reviewed notions of social accounting and nonfinancial reporting; analyzed statutory regulation and forms of nonfinancial reporting using different approaches. It defined methods of maintenance and proved reasonability of report preparation in accordance with national standards of social accounting; which will promote efficiency control of social responsibility and is the basis for design and implementation of strategic business projects. There is also an interest to practical implementation of foreign countries experience with clearly defined rules of social reporting. Directions for further research are reviewing of definition and content of the notion “social accounting” and proving reasonability of its introducing into a separate type of accounting; also development of social accounting policies; which must implement accounting methodology; social reporting and statutory regulation of social development problem.

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