Abstract
The global problems of our time have an extremely important impact on the financial performance of companies. In this connection, the role of non-financial reporting is growing, and the activities of companies in the field of sustainable development are given increasing influence. Stakeholders are interested in the presence of non-financial reporting in the economic entity, since this factor is directly related to the successful operation of the company in the long term. The growing adoption of voluntary corporate accounting can be seen as an expression of a symbiotic transformation of traditional accounting that focuses on ways to expand existing practices and/or obtain new forms of reporting and accounting. The article considers the non-financial reporting of one of the most socially responsible companies - PJSC PhosAgro.
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