UDC 005.35
DOI: 10.36871/ek.up.p.r.2022.03.01.007
Authors
Natalia N. Karzaeva,
Elena V. Karanina,
Vyatka State University, Kirov, Russia
Abstract
The short time for compiling social reporting by economic entities causes the existing problems of
presenting relevant and comparable information in it. This pre– determines the need to develop recommendations
for the preparation of social reporting based on the requirements of stakeholders.
To solve problems to achieve this goal, general scientific methods (abstract– logical, comparative analysis),
systemic and situational approaches, as well as special methods of logical comparison of actions and indicators of
social reporting were used.
As a result of the study, an approach to the formation of indicators included in social reporting, which is relevant
to regulated actions in the field of social responsibility, was substantiated, and based on the analysis, the
incomparability of the composition of indicators included in social reporting by companies was proved.
The authors' proposals on the use of an approach that is relevant to the regulatory requirements for the composition
of actions in the formation of the composition of indicators on social and labor relations have a theoretical
character. The authors' proposals on the need to regulate this approach to compiling social reports of interested
economic entities have a practical character.
Keywords
social reporting, personnel security, relevance, comparability, indicator
