СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ БІЗНЕСУ: ОБЛІК ТА АУДИТ В УМОВАХ СТАЛОГО РОЗВИТКУ

Abstract

Every year the requirements for enterprises to conduct socially responsible activities are growing, not only on the part of government agencies, but also on the part of consumers themselves. Socially responsible activity acquires the features of a global concept, within which key ideas and a new format of doing business are defined. Moreover, only within the social orientation of enterprises are able to ensure their sustainable development. In this case, for the effective implementation of social responsibility in the practice of doing business, managers need to have complete and timely information about the social measures taken and the impact of their implementation not only on the activities of the enterprise but also on society as a whole. This is possible through the accounting and audit of social responsibility, which determines the relevance of research. The scientific article considers the essence of corporate social responsibility, as well as current trends in its field. The essence and role of social accounting in achieving high efficiency of socially responsible activities are outlined. The components of social accounting with the subsequent disclosure of each of them are schematically reflected. The normative-legal base, which is guided by the subjects of social accounting, is studied. Working accounts for keeping records of social responsibility in terms of social and environmental activities have been identified. The order of accounting of operations which cannot be estimated in cost expression is established. The role of social responsibility audit in identifying potential threats to a favorable social climate is presented. The subjects and object of the social responsibility audit have been identified. The sources of information for the audit and its key tasks are outlined. The order of registration of working documents of the auditor is analyzed. The basis of the problem faced by the audit of social responsibility in Ukraine is generalized, the directions of increase of its efficiency are defined.