Non–financial reporting as a communicative tool for corporate social responsibility

The article shows the growing importance of public non–financial reporting as a source of information on the performance of companies in the social, economic, and environmental spheres in the context of the current transformation of the socio–economic environment. To substantiate the importance of non–financial reporting in the development of corporate social responsibility mechanisms taking into account the interests of stakeholders, an analysis of the main trends in the practical application of non–financial reporting by Russian companies for the period 2013–2024 was conducted. Based on the analytical data obtained over a twelve–year period, the features of non–financial reporting related to the dynamics of its presentation by companies, the specifics of their industry affiliation, the need to improve its quality and level of information content, and the relevance of the reporting forms used were identified. The directions of using public non–financial reporting are determined, reflecting its importance as a communicative tool for corporate social responsibility and the need for its effective application for the successful development of corporate social activity.