RECOGNITION OF SR-BUSINESS RESPONSIBILITIES BASED ON THE IDENTIFICATION OF OWNERSHIP POWERS AS AN IMPERATIVE OF THE SOCIO-ECONOMIC MODEL OF FINANCIAL REPORTING

A great deal of research is focused on such issues as financial reporting theory, usefulness information for investors, and optimisation the field. The need ESG-behaviour business in context socio-economic development paradigm makes these particularly acute. In this regard, aim paper to identify criterion recognising SR-business responsibilities basis model develop an innovative approach its preparation. To achieve objective, a three-stage algorithm has been developed according which: 1) interpreted concept modern interpretation associated ownership; 2) identified point convergence economic social concepts recognize results contribution sustainable development; 3) assessed current international trend developing prepare ESG-business development. solution problem establish between accounting methodology responsibility. study scientific relevance improvement theory practical significance transition reporting.
 concludes that eclectic reporting, combining with elements legal approach, needed improve methodology.