FEATURES OF FORMATION THE SOCIAL NON-FINANCIAL REPORTING BY AGRICULTURAL ENTERPRISES
Keywords:
social accounting, ecological constancy, stakeholders, ecosystem services.Abstract
In the context of globalization and economic crisis, it is important to reorient the profit-oriented business to a socially responsible one. An important tool that inform stakeholders about the company’s impact on the sustainable development of society is the social reporting. The article purpose is to consider the peculiarities and role of social reports in the activities of agricultural enterprises, as well as the analysis of its development in Ukraine. In the article, the essence and importance of corporate social reporting in organization’s management is analyzed. The main methodological approaches to the formation of such reporting in the economy’s agrarian sector are described. Morphological and abstract logical methods of analysis and synthesis of scientific theories in agricultural production and ecological management, statistical method of forming the practical recommendations and substantiation of the proposed solutions are used in the paper. The scientific novelty of the research results is thesubstantiation of theoretical and practical preconditions for the formation of mandatory non-financial reporting, systematization of environmental indicators in the agrarian sector of the economy etc. The practical value of the work is in using the studies’ results to standardize the corporate ecological sustainability of ecosystem services and thereby ensure the improvement of the enterprise’s competitiveness.References
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