Theoretical and Methodological Basis for Non-Financial Reporting Preparation regarding Socially Responsible Activities of an Enterprise during the COVID-19 Pandemic

This article examines the theoretical and methodological basis for non-financial reporting preparation regarding socially responsible activities of an enterprise during the COVID-19 pandemic. The groups of tools concerning the management level of socially responsible activities of the enterprise are generalized. The main features and main differences of financial and non-financial reporting are identified.

The developed algorithm for compiling non-financial reporting and the content of its main sections in terms within quarantine measures of the enterprise during the COVID-19 pandemic are highlighted. The form of a monthly report for management accounting and an extract from the Order on Accounting Policy on the Actual Expenses of Socially Responsible Activities within quarantine activities are proposed.