ABSTRACT
Disclosure of information on ecological activities in the reporting of manufacturing enterprises is very important issue in conditions of the Russian national model of sustainable development which doesn’t have today sufficient experience and the developed regulatory framework, and also because of nature, intensity and scales of impact of the entities on the environment. It is obvious that under uncertainty of social responsibility parameters and objectively existing misbalance between the economic, social and ecological aspects disclosed in the reporting new approaches to the analysis of disclosure of the information on ecological activities are necessary. Authors offered specific methods and procedures that provides complex assessment of corporate social responsibility on the basis of the public reporting parameters variability. Approbation of the method provided systematization of the statutorily prescribed finance indicators of ecological activities, provisions and indirect liabilities according to accounting standards, and also voluntarily incurred liabilities in nature protection activities.
