Control of Corporate Social Responsibility as an Element of Public Non-Financial Reporting

Abstract

The relevance of the research is due to the fact that currently one of the development trends is the introduction of the principles of sustainable development in the activities of organizations and enterprises. One of the components of the concept of sustainable development is the social responsibility of business both to the internal environment of the organization, represented by employees, and to the external environment. The organization’s activities directly affect the socio-economic development of society and the environment, social aspects and economic development. The subject of the research is corporate reporting of Russian organizations in the field of sustainable development in terms of their social responsibility. The purpose of the work is to develop proposals for improving corporate reporting of organizations in the field of sustainable development of society in the context of social responsibility. The study examines the regulatory framework for corporate reporting of Russian organizations, their lists of indicators and official reports in the field of sustainable development. The disparity in the indicators of social responsibility of organizations for the period 2022–2023 was revealed. In this regard, it was proposed to develop and approve a national standard for corporate reporting of Russian organizations.