Abstract

The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the formation and disclosure of information on social responsibility of enterprises in the agrarian sphere of economy. The research objectives are as follows: to study and specify the economic essence of the notion of “corporate social responsibility”, to substantiate theoretical foundations and propose new methodological approaches of corporate social responsibility assessment and the formation of social reporting. The essence and content of corporate social responsibility, principles of formation and structure of the social report are studied with the help of such general scientific methods as systematic approach, comparison, economic-statistical method and data systematization and generalization method. The paper presents the main sections subject to including in the social report and suggests forms of social reporting, which include key performance indicators which help to assess the socio-economic performance of organizations in the agrarian sector of economy.

Details

Title
Formation and disclosure of information on social responsibility of agribusiness enterprises
Author
Faizrakhmanov, Dzhaudat; Zakirova, Alsou; Klychova, Guzaliya; Yusupova, Alfiya; Klychova, Aigul
Section
Environmental Impact of Agriculture and Sustainable Agriculture
Publication year
2019
Publication date
2019
Publisher
EDP Sciences
ISSN
25550403
e-ISSN
22671242
Source type
Conference Paper
Language of publication
English
ProQuest document ID
2301860475
Copyright
© 2019. This work is licensed under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License.