theoretical framework

Classification of socially responsible activities enterprises in the process of sustainable development for purposes of management accounting

Two concepts of social responsibility and sustainable development aimed at finding out
objects of managerial accounting for socially responsible activity of companies during their
sustainable development were compared. The main components of the global process of
balanced and gradual changes, as well as elements of the social responsibility, as the internal
policy of companies, were outlined. It will allow companies to solve the problem of the
accurate definition of strategic goals implying sustainable development, social responsibility