STRUCTURE OF NON-FINANCIAL REPORTING IN THE SYSTEM OF REPORTING OF SOCIALLY RESPONSIBLE ENTERPRISE

Abstract

The expediency and relevance of the formation of non-financial reporting by enterprises in the modern reali-ties of the national economy is proved. The purpose of the article was to identify the issues of implementation of non-financial reports in the structure of the company's reporting and to form methodological approaches to the content of its structural elements. In the process of selecting priority areas of social responsibility, classical statistical methods and the method of expert assessments were used in order to identify areas of social responsibility that should be covered in non-financial reporting. In the process of research of international practice of informing about social responsibility of enter-prises the basic international standards, which can be used in the process of formation of non-financial reports were iden-tified. The main directions of information coverage in the context of each separate standard are highlighted. The London Benchmarking Group method and the GRI standardized report are defined as the most suitable for national realities. The main problems of domestic non-financial reports are actualized due to the absence of a single methodology and structure on the example of the Management Report. A synonym for the meaning of non-financial reporting is given. Separate, sys-tematized and proposed structure of basic articles of non-financial reporting on such areas of social responsibility as: Personnel, labor safety, health care and motivation and development, formation of favorable psychological climate, both inside and outside the collective (with contractors), quality and safety of products before buyers and customers (in the area of separate business processes of the enterprise – supply, production, sale of products), ecological safety of the entire pro-duction process. It has been proved that the sources of information should be labor reports, management reports, results of relevant observations. Non-financial reporting of the enterprise will form a positive image within the national market and will increase investment attractiveness beyond its borders.