非财务报告作为企业社会责任的保障

Yevheniia Polovyk
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摘要

近年来,随着公司越来越意识到他们对社会、自然和经济的责任的重要性,非财务报告的相关性一直在增加。非财务报告是利益攸关方之间对话的重要工具。积极解决社会和环境问题的公司可能会吸引新的客户和投资者,并为可持续发展做出贡献。非财务报告是确保企业社会责任的主要工具之一。编制各种NFR表格需要时间和金钱。本文的目的是分析作为企业社会责任保障基础的非财务报告。本文采用了分组、形式化、归纳、分析、综合、推广等一般科学方法和特殊方法。作者阐述了企业社会责任(corporate social responsibility, CSR)对企业的意义,并以乌克兰企业为例,界定了非财务报告的本质,作为企业社会责任报告的基础。本文分析了管理报告的要求、结构、规定和标准。主要的优点和缺点是突出的。作者提出了提高非财务报告的可靠性和作用作为保障企业社会责任基础的措施。非财务报告是企业责任的重要组成部分,它使企业能够确保社会和环境的可持续发展,这可能会对企业的声誉产生积极影响,并成为新的商业机会的基础。
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Non-financial reporting as a guarantee of corporate social responsibility
The relevance of non-financial reporting has been increasing in recent years as com­panies are increasingly aware of the importance of their responsibility to society, nature, and the eco­nomy in general. A non-financial report is an essential tool for dialogue between stakeholders. Companies that are actively engaged in solving social and environmental issues may attract new customers, investors and contribute to sustai­nable development. Non-financial reporting is one of the main tools that ensure CSR of a busi­ness. The need to compile various NFR forms requires time and money. The purpose of the article is to analyze non-financial reporting as a basis for CSR ensuring. General scientific and special methods such as grouping, formaliza­tion, induction, analysis, synthesis, and generali­zation are applied in the paper. The author explains the meaning of corporate social responsibility (CSR) for business, and defines the essence of non-financial reporting as a basis for reporting on CSR on the example of Ukrainian companies. The paper analyzes requirements, structure, regu­lations, and standards of the management report. The main advantages and disadvantages are high­lighted. The author proposes measures to improve reliability and role of non-financial reporting as a basis for ensuring CSR. Non-financial repor­ting is an essential element of corporate respon­sibility that allows companies to ensure sustai­nable development of society and environment, which may positively affect their reputation and become the basis for new business opportunities.
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