Gerasimenko O. Social Accounting and Non-financial Reporting as Instruments of Social Responsibility Implementation

Necessities of stakeholders for social accounting using are generalized. Comparative description of social and non-financial records keeping according to international standards is given. Principles of social accounting quality are distinguished. Main directions of social accounting and non-financial reporting theory and practice as instruments of social responsibility implementation are determined.

Keywords: social accounting, non-financial reporting, necessities of stakeholders, international standards of social accounting and reporting, principles of social accounting quality.


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