СОЦИАЛЬНАЯ ОТВЕТСТВЕННОСТЬ РОССИЙСКИХ КОМПАНИЙ В НЕФИНАНСОВЫХ ОТЧЕТАХ

Issues of social responsibility and partnership have long been the daily practice of companies both in Russia and abroad. Russian practice is presented in non-financial reports of companies that are included in the National Register of Corporate Non-Financial Reports of the Russian Union of Industrialists and Entrepreneurs. This article is the result of a meaningful and quantitative analysis of a number of published non-financial reports of companies. The content of social policy reflected in all reports includes the most significant aspects of the quality of life of personnel: ensuring safety, health, remuneration, development, social security of personnel. The differences between the companies are manifested both in the structure of the directions and in the completeness of the reflection of the requirements of the standards. There is an obvious lack of attention from most companies to such low-budget areas as mentoring, recognition system, moral encouragement, socio-psychological side of the production environment, working conditions, staff research. The reports are characterized by the absence of some of the criteria information from the point of view of the GRI management and the AA1000 standard, which lowers the level of their reliability. Employees of companies are not satisfied with the lack of information about all aspects of social partnership, weak empowerment, but note the presence of positive dynamics in compliance with the terms of collective agreements.