Теоретичні аспекти формування системи обліку корпоративної соціальної відповідальності

Abstract

The article is dedicated to substantiating the necessity of implementing accounting for corporate social responsibility (CSR) and developing the theoretical aspects of this process. The study’s relevance is driven by the increasing adoption of the CSR concept, which involves integrating environmental, social, and ethical factors into business activities, necessitating the management of these processes. A sufficient information base is required for planning, assessing, and analyzing actions, which can be developed within an accounting system. Therefore, an essential aspect of supporting the development of socially responsible activities is forming an accounting system of CSR as an informational foundation for management processes. The article aims to systematize the theoretical aspects of developing an accounting system for corporate social responsibility to provide information support for enterprise management. The article characterizes the essence and critical features of the CSR concept and identifies ways to enhance business social responsibility. It demonstrates the role of implementing an accounting system in improving the management of socially responsible activities. The main theoretical aspects of developing such an accounting system are presented, along with its essential elements: goals, objectives, subjects, objects, and scope. A general approach to developing an accounting system for managing corporate social responsibility is proposed. Applying a systematic approach to forming information on the development of corporate social responsibility based on the combination of financial and management accounting is justified. A general approach to creating a comprehensive accounting system for CSR and the interrelation of financial and management accounting subsystems is presented. Responsibility centers are proposed to implement management accounting to ensure practical analysis and control of CSR performance indicators, mainly focusing on social expenses. The research results can be applied to enterprises to organize accounting systems for socially responsible activities aimed at managing CSR. Keywords: reporting, information, corporate social responsibility, management, management accounting, financial accounting.