ANALYSIS OF NON-FINANCIAL REPORTS OF CORPORATE SOCIAL RESPONSIBILITY IN THE FIELD OF TOURISM

Abstract

The article considers the development of corporate social responsibility. The purpose of the study is to analyze non-financial reports of CSR in the field of tourism. The definition of the category "non-financial reporting" is analyzed as a documented set of enterprise data that reflects the company's environment, principles and methods of its cooperation with impact groups, the results of its activities in the economic, social and environmental spheres of society to provide stakeholders context of sustainable development and its principles. There are three forms of non-financial reporting, namely - arbitrary form, comprehensive reports and standardized. The international experience of CSR and reporting in the EU, USA is highlighted: in Great Britain, China, Japan - non-financial reporting is regulated by the country's legislation. It was found that in the EU non-financial reports are prepared with the involvement of top managers, stakeholders and employees of the company. It is determined that despite the fact that the EU member states are quite diverse, they are all characterized by statutory obligations on health insurance and occupational health, pension regulation and a number of other social issues. It is investigated that every year the number of Ukrainian companies that are ready to generate and publish non-financial reports increases. It is considered that today a significant number of experts in the field of corporate social responsibility believe that non-financial reports in all countries should have the same name, namely "corporate social reports". It is pointed out that at the international level companies do not single out one reporting standard, they can use two, and some even more standards, there are companies that do not specify any standards. It was found that Ukrainian travel companies very often do not cover their social activities, as their projects are mostly one-time, and are not a planned strategy for the long term. The main international standards of non-financial statements are considered. Examples of hotel enterprises that pay much attention to environmental and social programs are given.