СОЦИАЛЬНАЯ ПОЛИТИКА ПРЕДПРИЯТИЯ: ПОКАЗАТЕЛИ И ОТЧЕТНОСТЬ
Journal Title: INTERNATIONAL ACADEMY JOURNAL "Web of Scholar" - Year 2017, Vol 1, Issue 2
Abstract
The article describes requirements of G4 Reporting principles and standard disclosures in CSR indicators of “Social” category in the context of it’s aspects and their components. From 48 separate indicators and their complexes, used in accounting system, the accounting office is involved in the formation of 12 indicators (2 by itself), HR office – 24 (7 by itself), Law office – 10 (3 by itself), Safety office – 3, others – 24 (6 by itself): the data of the collective agreement – 5. For the regulation of obtainment of the indicators for the “Social” category for the reporting on CSR, proposed to include the section “CSR policy” with subsection “Social policy” in an internal statute (“Accounting policy”). It is required to define indicators which will be presented in report, their form of presentation (tables, text), determine the persons, responsible for their formation and the terms of their submission to the destination.
Authors and Affiliations
В. С. Лень, В. В. Гливенко
Keywords
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