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International Accounting
 

Research of nature of corporate sustainability reporting

Vol. 14, Iss. 28, JULY 2011

Available online: 19 July 2011

Subject Heading: REPORTING REFORMING

JEL Classification: 

Krasnova M.V. graduate student of chair «accounting and economic activities analysis, All-Russian State Distance-Learning Institute of Finance and Economics
mvkrasnova@inbox.ru

Considering methods of business dealing existing in Russia there is a necessity of a raising of level of social security of the population of the country, in this connection the big urgency was got recently by a problem of socially responsible business dealing, and, as consequence of it, a problem of disagreements at definition of essence of the corporate social reporting. In the present work the various points of view of modern domestic and foreign scientists and experts concerning essence of the given term are studied, ordering of their opinions is resulted. As a result of the conducted research definition of the corporate social reporting is made.

Keywords: social statement, corporate sustainability reporting, social responsibility

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

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