НЕФИНАНСОВАЯ ОТЧЕТНОСТЬ КАК ВАЖНЫЙ ЭЛЕМЕНТ КОРПОРАТИВНОЙ СОЦИАЛЬНОЙ ОТВЕТСТВЕННОСТИ
NON-FINANCIAL REPORTING AS AN IMPORTANT ELEMENT OF СОRPORATE SOCIAL RESPONSIBILITY

Summary/Abstract: The author concluded it is important to implement the principles of corporate social responsibility in the formation of the strategy of Ukrainian corporations that will help them to compete in the global market, as well as to hold the inner segments of the national market. The importance of corporate social responsibility in the formation of non-financial reporting is justified. It could become an effective tool by means of which corporations will increase own competitiveness both in single branches, and in modern economy as a whole. In particular, in the article an analysis of Ukrainian enterprises concerning preparation of non-financial reports has been conducted, and the role of non-financial reporting for multinational corporations has been shown. The main stages of the preparation and dissemination of corporate social reports are considered. The advantages of the Global Reporting Initiative usage for companies are concluded as the base for the sustainable development. The priority areas of corporate social responsibility are identified for development of the corporations in Ukraine and other countries. This will contribute to the integration of domestic corporations in the international market

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