The Content of the Corporate Social Responsibility Report on the Company Social and Labor Relations

Abstract

The article presents research materials on testing the hypothesis about the priority of the principles of relevance and comparability when forming the composition of indicators included in the company social accounting. As the basis for the methodology for constructing a system of social accounting indicators, the authors adopted the principles of accounting and substantiated the dominant of the principles of relevance and comparability. The principle of relevance was also used to refine the definition of social accounting, which is presented in the article. The materials of the article also contain the results of the analysis of indicators of social accounting proposed by scientists, specialists and used by companies when preparing it. The illustrated discrepancy between the indicators of the social accounting and the actions of the company when implementing the concept of social responsibility served as the reason for the development of indicators reflecting the measures taken by companies to strengthen social and employment relations with employees. The article presents the indicators proposed by the authors, systematized by groups of relevant actions.