Subject. This article discusses the areas of concern associated with the stages and procedure for preparing non-financial reporting of organizations of various forms of management. Objectives. The article aims to explore the theoretical foundations and practical aspects of data preparation for non-financial reporting, systematize the factors characterizing the sustainable development of an economic entity, and present the principles of formation of non-financial reporting of the company. Methods. For the study, we used comparison, data systematization and generalization. Results. The article identifies areas of concern in the field of formation of data of non-financial reporting of an enterprise in modern economic conditions, presents the factors that influence the social sphere of activity of economic entities, and identifies key aspects that can be reflected in reporting that characterize the sustainable development of an economic entity. Conclusions and Relevance. Corporate social responsibility of business is not a contribution to socially significant and environmental projects only, its importance is due to economic efficiency for the business itself. The results of the study can be applied both in the development of the theory of reporting on sustainable development, and in the practice of socioeconomic activities of an economic entity in the context of sustainable business development.

Subject. This article discusses the problematic aspects associated with theoretical approaches to the formation of corporate social responsibility of organizations of various forms of management. Objectives. The article aims to study the theoretical foundations of the formation and development of corporate social responsibility of business. Methods. For the study, we used the methods of comparison, systematization, and data generalization. Results. The article reveals problematic aspects of formation and presentation of corporate responsibility of business in modern economic conditions. The article offers a classification of indicators of corporate social responsibility, indicators for assessing the effectiveness of socially important business, and it presents principles according to the International Standard ISO 26000:2010 Guidance on Social Responsibility. Conclusions and Relevance. The role and significance of corporate social responsibility of business should be evaluated not only from the point of view of contribution to socially significant and environmental projects, but from the point of view of economic efficiency for the business itself as well. The results of the study can be applied in the development of the theory of corporate social responsibility and in the practice of socio-economic activities of an economic entity in the context of sustainable business development.