PECULIARITIES OF THE FINANCIAL STATEMENTS OF SOCIALLY RESPONSIBLE ENTERPRISE

Abstract

The article shows that the global crisis of 2008-2009 and the post-crisis period of global instability caused an intensive process of changes in the architectonics of global economic regulation. The author summarizes the tendencies of the formation of new institutional forms within the framework of the world economy and proves that these changes generally lead to increased transparency and reduced volatility of economic processes and strengthening the capacity of coordinated actions of coun-tries to solve common problems. A key characteristic of this process is the creation of prerequisites for the transition of the world economy to the rails of the model of sustainable development – in the organic unity of its economic, environmental and social components.
At the same time, the article reveals the contradictory nature of the process of global changes and shows that it occurs with many complications weakening the ef-fectiveness of global regulation and efficacy of the policy of the leading internation-al organizations. It identified the potential possibility of the onset of temporary re-versal trends in global institutional evolution under influence of political and ideo-logical factors accompanied by emergence or strengthening of economic nationalism, which may lead to a temporary decline in the globalization of the economy.
However, the decline in the intensity of globalization should be viewed not as a de-globalization, a halt to the deeply rooted process of establishing the institutions of a new global economy of the future, but as a prerequisite for a structural correc-tion of the globalization process. This correction is focused primarily on the con-sistent implementation of the principle of inclusiveness. According to this principle, the process of global regulation should be carried out in the interests not only of the most developed countries, but also of all countries without exception, and create the prerequisites for accelerating the development of all national economies.
The peculiarities of the influence of global economic processes on the national economic development in the face of growing uncertainties of the current stage of the world economy development are related to the need to strengthen the diversity in approaches and the variability of the current mechanisms of economic development.