The Content of the Corporate Social Responsibility Report on the Company Social and Labor Relations

DOI

10.2991/aebmr.k.211118.080How to use a DOI?

Keywords

corporate social responsibility; social accounting; principles; relevance; comparability; indicators

Abstract

The article presents research materials on testing the hypothesis about the priority of the principles of relevance and comparability when forming the composition of indicators included in the company social accounting. As the basis for the methodology for constructing a system of social accounting indicators, the authors adopted the principles of accounting and substantiated the dominant of the principles of relevance and comparability. The principle of relevance was also used to refine the definition of social accounting, which is presented in the article. The materials of the article also contain the results of the analysis of indicators of social accounting proposed by scientists, specialists and used by companies when preparing it. The illustrated discrepancy between the indicators of the social accounting and the actions of the company when implementing the concept of social responsibility served as the reason for the development of indicators reflecting the measures taken by companies to strengthen social and employment relations with employees. The article presents the indicators proposed by the authors, systematized by groups of relevant actions.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Natalia Karzaeva
AU  - Vyacheslav Kazantsev
AU  - Nina Makarova
PY  - 2021
DA  - 2021/11/29
TI  - The Content of the Corporate Social Responsibility Report on the Company Social and Labor Relations
BT  - Proceedings of the Second Conference on Sustainable Development: Industrial Future of Territories (IFT 2021)
PB  - Atlantis Press
SP  - 443
EP  - 448
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211118.080
DO  - 10.2991/aebmr.k.211118.080
ID  - Karzaeva2021
ER  -