METHODOLOGICAL APPROACHES TO THE DEVELOPMENT OF THE NON-FINANCIAL REPORTING SYSTEM OF BUSINESS ENTITIES IN THE CONTEXT OF SOCIALLY RESPONSIBLE BUSINESS

Abstract

This article analyzes the attitude of Ukrainian organizations to non-financial reporting, which can be characterized by the interest of these organizations in communication interaction with stakeholders. This interest is determined by the availability of Management Reports in open access on the online resources of enterprises, therefore the work examines the availability of non-financial reports of enterprises of Ukraine in open access. And for a deeper understanding of the situation, a comparison of Ukrainian and EU companies in the field of interest in simplified communications with investors and stakeholders is carried out was examined. Non-financial reporting is also defined as an element of basic social innovations, manifested in radical changes in production, socio-cultural and state order and considered as a process of transformation of the system of socio-economic relations, institutional support, communication links, powers and duties of the subject of responsibility, defined in accordance with the scale of social innovation. It was determined that since Ukraine is on the threshold of joining the EU and the process of post-war reconstruction, non-financial reports can become one of the key points for encouraging investments, even for medium and small enterprises, therefore for the sake of encouraging enterprises of all categories to the process of non-financial reporting, as well as creating the most comfortable of the communication system, the need to introduce social innovations into methodical approaches to the development of a system for the use of non-financial reporting of economic entities in the context of socially responsible business was noted. As a result, based on an assessment of the availability of non-financial reports on online resources, the need to use modern Internet technologies and determine practical steps to create an investment catalog of socially responsible enterprises of Ukraine in the form of a cartographic online resource and provide the possibility of feedback for interested parties , which will allow expanding the circle of enterprises with high social activity, investment attractiveness, especially during the period of post-war business reconstruction.