Social accounting: methodological approach and organizational support


Levytska S.O .

Modern management system actualizes the need for monitoring the performance
evaluation of social programs, particularly in terms of personalized costs of conservation,
restoration and rational use of labor resources. Social responsibility of business – is a concept
that encourages business entities to consider the interests of society by taking responsibility for
the impact of performance on consumers, stakeholders, employees, communities and the
environment. Therefore, the baseline corporate social responsibility (CSR) should be
integrated for entities controlled not only by public authorities, but also by the public.
The source of information for enterprises is the only integrated systemof economic accounting,
including accounting, internal, statistical and tax accounting subsystemof business transactions. The
integrated accounting system has indicators in the context of each sub-account, describing the status
and use of labor resources. Given the purpose of the social component and the methodological and
organizational features of this subsystem we can define social accounting as a reflection of economic
activity within the economic and organizational measures, conservation, and workforce development
of the enterprise based on ecological and economic providing for their implementation.
Established, that reporting forms are not ready to disclose the performance of CSR in
the context of the results of their activities. Topical is the issue of forming social reporting.
Among the tasks aimed at enhancing corporate social responsibility in Ukraine are:
development of a system of quantitative and qualitative indexes of estimation social
responsibility, taking into account economic and ecological balance of entrepreneurial activity;
implementation of mechanism for lodging social reporting (along with those of existing
reporting forms or in the form established by the integrated reporting performance indicators
of social guarantees for members of staff).
The above mentioned will establish control by the state, owners, labor collective of compliance
with the state policy of social support workers, early subjects accumulate funds for such payments.