Роль звітування щодо соціальних аспектів ведення бізнесу у зміцненні КСВ-практик

The publication of non-financial statements by companies is an important element of the mechanism of complex solution of global social problems, which are generally inherent in modern society, regardless of the individual parameters of the economic and social development of individual countries. By publicly reporting on the impact of social and environmental aspects of its economic activity on individual social groups and society as a whole, the company forms an important primary source of information regarding its mission as a subject of corporate social responsibility (CSR), tasks, tools for their achievement and the results obtained in this field and demonstrates respect for norms and rules that are not defined by law, but for the observance of which there are requests from the public. The relevance of the article is due to the importance of non-financial reporting in the information provision of the CSR phenomenon and support of stakeholders’ trust in social business initiatives. The purpose of the article is to assess the relationship between the level of stakeholders' trust in companies' disclosure of information on the social aspects of doing business in non-financial reporting and the improvement of the results of the implementation of CSR practices. The evolution of non-financial reporting from voluntary preparation to the obligation to submit it by companies that are of public interest has not yet reached the stage where the expression of an independent assessment of the reliability of the reported indicators is a necessary prerequisite for its publication and use by stakeholders. In this regard, the issue of relevance and reliability of information contained in non-financial reporting as a source of information for decision-making and assessment of compliance of the company's actions with the goals of CSR and sustainable development remains open. The lack of trust on the part of stakeholders reduces the importance of non-financial reporting and prevents its use, while accusing companies of deliberately filling such reporting with insignificant information and distorting indicators reduces the prospects for further development of this system in general. Since non-financial reporting is an important tool for informing society about the extent to which business meets its expectations in solving social problems, especially through the use of effective CSR practices, and what role the state plays in this, there is an urgent need for scientific and practical substantiation of a set of measures with elimination of existing weak points of non-financial reporting, namely: content and comparability of its indicators. It has been established that at the current stage of CSR development, high-quality non-financial reporting effectively represents the socially responsible behaviour of the company, and increasing the trust of stakeholders is ensured by expanding the opportunities for comparative analysis of the content of non-financial reports. The paper type – research paper.