Abstract
The article substantiates the need to reflect in the reporting of any economic entity activities for the implementation of economic and social responsibility, which corresponds to the task of sustainable economic development. It was emphasized that all organizations should have such reporting, regardless of their profile, organizational and legal form and scale. Analysis of the composition of environmental and social responsibility reports compiled in various forms has shown that their number is very limited, typical only for large corporate organizations, and they are compiled in any form, which makes it difficult to use them for analysis and justification of decisions in the field of management of these processes. The article defines the requirements for the selection of a system of indicators that can be used as the basis for reports on environmental and social activities, the formation of appropriate non-financial information, methods of its verification and use in the development of strategic and operational plans to increase environmental and social responsibility of enterprises and non-production organizations.
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