Соціальна відповідальність у звітності корпоративних торговельних мереж

Abstract

Розглянуто використання нефінансової звітності у практичній діяльності підприємств. Визначено напрями формування звіту з управління. Наведено й охарактеризовано зміст нефінансових звітів корпоративних торговельних мереж.

The development of enterprises is associated with the implementation of projects aimed at ensuring the efficiency of their activities and strengthening the competitive position in the market. One of the factors of capital retention and ensuring its profitability is the search for a balance between the interests of the enterprise and society, based on the implementation of the principles of social responsibility in the practice of enterprises. The objective of the article is to diagnose the reporting of corporate trade networks in terms of providing them with information on the implementation of socially oriented activities and projects. To achieve this objective, the author identified trends in the publication of non-financial statements, noted methodological approaches to assessing the results of socially oriented activities of the enterprise, representedthe content and features of the management report, madea comparative assessment of non-financial reports of corporate trade networks in Ukraine. In this study, the author used methods of generalization and critical analysis, which allowed identifying trends in the implementation of non-financial reporting in the practice of enterprises and to determine the features of forming a management report, as well as themethod of comparison – to determine the content of nonfinancial reporting submitted by corporate trade networks. It is noted that trade enterprises in Ukraine implement projects and programs of ecological and social orientation, but they do not provide their formalized description, which complicates the study of the effectiveness of social activities in terms of ensuring the development of corporate structures. For the conclusion on the information support of the assessment of the implementation of social responsibility in the practice of enterprises, the content of non-financial reports of the aggregate of corporate trade networks of Ukraine was studied. According to the results of study, it is concluded that the social model of behavior in enterprises has not been actively implemented, non-financial reports have a different structure and contain different characteristics and indicators, which makes it impossible to compare the results of socially oriented activities of enterprises.