Формування та впровадження нефінансової звітності як головного інструменту соціально-відповідальної діяльності підприємств міського електротранспорту.

Abstract

This article examines the formation and need for further implementation of non-financial reporting as the main tool of socially responsible activities of urban electric transport enterprises. The main definitions concerning the concept of «non-financial reporting» in the accounting and economic literature in recent years are considered. The main competitive advantages of non-financial reporting implementation for responsible business entities are identified, as well as its impact on the activities of urban electric transport enterprises. The main components of non-financial reporting are formed, and the main stages of its formation are highlighted. An alternative version of the main components of non-financial reporting of urban electric transport enterprises is proposed.