| Issue |
E3S Web Conf.
Volume 91, 2019
Topical Problems of Architecture, Civil Engineering and Environmental Economics (TPACEE 2018)
|
|
|---|---|---|
| Article Number | 06004 | |
| Number of page(s) | 8 | |
| Section | Environmental Impact of Agriculture and Sustainable Agriculture | |
| DOI | https://doi.org/10.1051/e3sconf/20199106004 | |
| Published online | 02 April 2019 | |
Formation and disclosure of information on social responsibility of agribusiness enterprises
1 Kazan State Agrarian University, Ferma-2 st. 53, Kazan, 420015, Kazan, Russia
2 Russian Islamic Institute, Gazovaya ul., 19, 420049, Kazan, Russia
* Corresponding author:kgaukgs@mail.ru
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.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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