СОЦІАЛЬНИЙ ОБЛІК ЯК ІНСТРУМЕНТ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

Formulation of problem. Disclosing information about the social responsibility reguires the formation of social accounting model and the justification of specific tools that allow to reflect incomes and expenses that are due to socially responsible activity of enterprise. The aim of the research is scientific basis for preconditions, underlying assumptions, priority directions oforganization of social accounting. The object of the research is the process of accountingfor social responsibility. Methods, used in research: scientific generalization, logical and informative, induction, deduction, analysis. The hypothesis of the research is the assumption that social accounting should be oriented to disclosing information regarding socially responsible activity for different stakeholders and formation of integrated reporting. The statement of basic materials. The increasing social responsibility of enterprises specifies the necessity of the transformation of accounting in order to give transparent information about social and ecological activity for different groups of users, as well as the formation of integrated reporting. The base of development ofsocial accountingmethodology is concept of social responsibility, sustainable development, creation of value, object and classification of socially responsible expenses are specified. It is proved that the model of combined socially oriented accounting that includes the parallel reflection business operations in accounting that are due to social activity based on additional system of analytical accounts, the formation of indicators of financial and social reporting is rational. The classification of objects in the context of realization of concepts of value and socially responsible expenses is proposed in order to organize to rationally organize case -by -case social accounting. The originality and practical significance of the research are determined by the development of underlying assumptions of the development of social accounting methodology, oriented to ensuring social responsibility of the enterprise and scientific and methodical recommendations for the classification of socially responsible expenses. Conclusions and perspectives of further research. Taking into account the need sofdifferent stakeholders for disclosingin formation about effectiveness of the economic, social and ecological activity of entities, further researches will be focused on elucidation of the methodical basis of the organization of accounting for socially responsible expenses .