PAYMENTS TO EMPLOYEES IN THE REPORTING OF THE ENTERPRISE: SOCIAL ORIENTATION

The article substantiates the role of reporting as a tool for generating socially important information for a wide range of interested users, in particular the reflection of social indicators of the enterprise. The content of existing forms of reporting in terms of indicators of employee benefits was analyzed and found that they do not outline important socio-economic aspects, do not perform the functions of forecasting and strategic planning, only state the actual situation at the time of reporting. Therefore, there is a need to integrate a range of indicators, including social orientation. Positive changes in the context of presentation of expanded and non — financial information in the reporting by the implementation of the Management Report are investigated. The potential results of combining financial and non-financial information on payments to employees in the reporting areas are presented: novelty of information, communication tools, confirmation of reliability, focus on the interests of employees and customers. The article proposes a platform for the integration of financial and non-financial information on employee benefits to determine management reporting, and in the future the introduction of such information in the Management Report as public reporting, in case it becomes mandatory for all businesses. . The author presents a system of integration of socially-oriented financial and non-financial information on employee benefits in reporting detailing possible sections: financial information (forecast of financial indicators, achievement of key financial indicators, analysis of enterprise indicators and existing risks), non-financial information (corporate values program and compliance principles), them, the creation of a system of continuous personal development from an ordinary employee to the top manager of the company, the program of accrual and provision of benefits, labor protection indicators, indicators of human capital structure).