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Accounting for social responsibility of business in the context of sustainable development

IOP conference series. Earth and environmental science, 2023-10, Vol.1254 (1), p.12120 [Peer Reviewed Journal]

Published under licence by IOP Publishing Ltd. This work is published under http://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1755-1307 ;EISSN: 1755-1315 ;DOI: 10.1088/1755-1315/1254/1/012120

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  • Title:
    Accounting for social responsibility of business in the context of sustainable development
  • Author: Lavrova-Manzenko, O O ; Opalko, V V ; Butko, N V ; Umanska, V H ; Riabukha, O O
  • Subjects: Accounting systems ; Annual reports ; Context ; Costs ; Social accounting ; Social responsibility ; Sustainability ; Sustainable development
  • Is Part Of: IOP conference series. Earth and environmental science, 2023-10, Vol.1254 (1), p.12120
  • Description: Abstract The paper focuses on the fundamental components of socially responsible business and their accounting in terms of dividing it into determinants that is justified by the emergence of corporate social reporting, the expansion of the boundaries of traditional accounting concerning the introduction of indicators related to social costs, environmental and atypical aspects. The aim of the research is to comprehensively analyze all components of the social accounting system, identify the peculiarities of socially responsible business in the context of sustainable development, and develop recommendations for the formation of methodological and organizational components of presenting relevant information in the reporting of enterprises. We have found that the modern system of social accounting reveals the facts of economic activities concerning the accounting of social costs, economic and environmental measures to make effective management decisions in terms of the impact of the enterprise activities on society, adapted to the requirements of the external and internal environment. An overview of scientific views on the essence of accounting for social reporting is considered using the methods of analysis, synthesis, comparison, grouping and generalization. The author’s opinion of the social accounting system involving the following main determinants as accounting for social responsibility of business, formation of accounting information in terms of sustainable development, environmental consequences of activity, accounting for atypical social components, accounting for reputational capital, is considered. We have substantiated that further implementation of social accounting and preparation of annual reports based on the proposed elements, can help in the formation of corporate and social responsibility of the company, expanding the range of interested parties: partners, customers and investors, i.e., magnetizing in the form of reputational capital.
  • Publisher: Bristol: IOP Publishing
  • Language: English
  • Identifier: ISSN: 1755-1307
    EISSN: 1755-1315
    DOI: 10.1088/1755-1315/1254/1/012120
  • Source: IOP Publishing (Open access)
    Alma/SFX Local Collection
    Coronavirus Research Database
    ProQuest Central
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