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International Accounting
 

Principles of formation of social corporate reporting

Vol. 14, Iss. 24, JUNE 2011

Available online: 23 June 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

Klyuchnikov S.V. associate professor of department of record-keeping Saratov state socio-economic university
Seklyuchnikov@yandex.ru

The article deals with the principles and standards of corporate social reporting, operating in the Western and Russian practice of corporate social responsibility. The article discusses the positive experience of western countries which form of social reporting, which can be the basis for the development of Russian theoretical basis and practical concept of socially responsible business approaches, reflecting a balanced address socio-economic development and preservation of the environment and natural resource potential.

Keywords: corporation, social accountability, responsibility, standards, environment, indicators, capital, market, reputation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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