Corporate Social Responsibility in Ukraine Under Martial Law: Accounting Aspects

Conducting socially responsible activities is an important component of modern business, creating prerequisites for ensuring sustainable development of the company and society as a whole. The article examines the essence and analyzes the content of the concept of “corporate social responsibility”, substantiates the importance of conducting socially responsible activities to ensure business efficiency, and considers the areas of socially responsible activities of Ukrainian companies during a full-scale war. The author proves that conducting socially responsible activities creates prerequisites for economic growth, improvement of business reputation, increase of labor productivity and competitiveness of products. To assess the level of involvement of a company in socially responsible practices and to reflect its results in accounting and reporting, the author presents a system of indicators: social responsibility of a company to its employees, company’s participation in environmental protection and conservation, company’s involvement in public life, and company’s social responsibility during the war. The author substantiates the expediency of reflecting information on the company's socially responsible activities in accordance with the above indicators in the forms of social (non-financial) reporting of the company to inform all stakeholders about their contribution to the goals of sustainable development.