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Financial Analytics: Science and Experience
 

Problems of formation of corporate social reporting in information environment of accounting

Vol. 6, Iss. 24, JUNE 2013

Available online: 20 June 2013

Subject Heading: ECONOMIC QUESTIONS

JEL Classification: 

Kamysovskaya S.V. PhD in Economic Sciences, Associate Professor, the Department of Accounting, The North-Caucasian Federal University
kamysovskaya@yandexl.ru

Zakharova T.V. PhD in Economic Sciences, Associate Professor, the Department of Accounting, The North-Caucasian Federal University
zaharova-tatiana@yandex.ru

In the article the structure of non-financial accounting reports within the corporate social responsibility of business realized in system of social accounting is considered. Institutional aspects of formation of the social reporting in a context Russian and the international approaches are disclosed.

Keywords: social accounting, financial account, working book of accounts, socially responsible company

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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