The Formation of Information About the Social Responsibility of Cooperatives for Integrated Reporting

Abstract :

The article is devoted to the development of methodology of accounting social responsibility indicators of consumer cooperative organizations. Interest in participation of companies in society development and other social indicators is shown not only by state authorities and public organizations, but also by private investors, which indicates a change in the previously established paradigms of the perception of commercial organization only as a source of profit. The concept of sustainable development has been adopted, based on its concepts of non-financial reporting [1] and integrated reporting [2]. In accordance with these documents and trends in the development of information content of organizations' reports to society, it becomes necessary to develop methods of accounting and reporting, allowing to accumulate and summarize indicators of social responsibility of business to society.