Abstract
The article highlights the problems of analyzing the social responsibility of business, which do not allow to compare and analyze both the elements of the social strategy of organizations in the same industry among themselves, and one company over a number of years. An analysis was made of the areas of social responsibility of PJSC Gazprom and PJSC Lukoil groups according to the Report on the sustainable development of corporations. The results obtained can be used to develop areas for analyzing the social responsibility of business. It is concluded that the analytical grouping of social expenses distorts the possibilities for their comparison, it is necessary to unify the grouping of expenses in such areas as charitable activities, environmental protection, industrial safety expenses, personnel development expenses. From the standpoint of checking the adequacy of the grouping of expenses by categories, it seems appropriate to develop approaches to the audit of non-financial reporting.
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