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Economic Analysis: Theory and Practice
 

Statement of the accounting of social-ecological activity of the company in the conditions of formation of the corporate social reporting

Vol. 8, Iss. 27, SEPTEMBER 2009

Available online: 10 November 2009

Subject Heading: THE CORPORATE REPORTING

JEL Classification: 

Golubeva N.A. the senior teacher of chair Book keeping, the analysis and audit Russian People’s Friendship University
karagod.natali@rambler.ru

The practical decision of formation of the working book of accounts intended for gathering and reflexion the information for the corporate social reporting is proposed.
     Multilevel analytical processing of accounting information
     - provides quarter-based condensed report on social-ecological activity expenses;
     - allows to follow the dynamics of strategic targets achievement on responsible business dealing;
     - facilitates performance of the obligatory requirement of international standard GRI about auditor independent confirmation of reliability of the corporate social reporting in Russia.

Keywords: book of accounts, formation, corporate, social, the reporting; expenses; responsibility, business

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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