Abstract:

This research analyzes the various scientific approaches to accounting which helped establish the absence of the single classification mechanism for social activity objects that are identified as accounting objects, which cause the formation of false, incomparable, incomplete and confusing information for interested users to make their relevant decisions. It suggests the list of accounting objects of enterprise’s social activity, which the authors single out at the request of reporting on sustainable development. The process of documenting the social activities is analyzed; the paper determines the areas where it is necessary to improve the existing primary documents. The analytical sections on the accounts of social operations of the company are showed. The article proposes the accounting display of economic operations of social activity as the basic information support of the sustainable development reporting social component formation. The authors introduce the form for the internal report, which aims to summarize the social activity aspects of entities.

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