Vahrushina M.A.Doctor of Economics, head of department "Accounting and Analysis of Economic Activity", Russian Correspondence Financial and Economic Institute vakhrushina@mail.ru
Krasnova M.V.Graduate student of department "Accounting and Analysis of Economic Activity", Russian Correspondence Financial and Economic Institute mvkrasnova@inbox.ru
In recent years, the businessmen understand the need for socially responsible business, and as a result of this is the preparation of social reporting. Social reports can be created in the form of social, ecological, integration reports as well as reports in the field of sustainable development; it is not a semantic load of each of them. The analytical overview of reporting in Russia since the beginning of its publication to the present, identified current trends for social reporting is presented in the article.
Keywords: social reporting, corporate reporting, sustainable development trends, social reporting
