The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the formation and disclosure of information on social responsibility of enterprises in the agrarian sphere of economy. The research objectives are as follows: to study and specify the economic essence of the notion of “corporate social responsibility”, to substantiate theoretical foundations and propose new methodological approaches of corporate social responsibility assessment and the formation of social reporting. The essence and content of corporate social responsibility, principles of formation and structure of the social report are studied with the help of such general scientific methods as systematic approach, comparison, economic-statistical method and data systematization and generalization method. The paper presents the main sections subject to including in the social report and suggests forms of social reporting, which include key performance indicators which help to assess the socio-economic performance of organizations in the agrarian sector of economy.
The paper touches upon the relevant issue connected with the processes of digital transformation of the modern economy of the country. It describes the current state of development of informatization of rural areas and provides data on the use of information and communication networks in households of the Russian Federation, including urban and rural settlements. The data on the skills of working with a personal computer are analyzed by types of settlements of the Russian Federation. It is concluded that it is necessary to improve the computer literacy of rural residents of the country. As an example, it is proposed to use educational resources for mastering digital skills. A comparative analysis of the use of the Internet by urban and rural residents, including during the provision of electronic state and municipal services, is carried out. The fact of the presence of a digital inequality in the use of the network between cities and the villages is established. The factors of the formation of the digital divide between urban and rural population when receiving state and municipal services in electronic form are determined. The main reasons for the refusal to use the Internet for remote interaction of rural residents with public authorities during the provision of public services are found. The measures for the popularization and expansion of the system for the provision of electronic state and municipal services among rural population are proposed. As additional measures, the authors give recommendations to use the premises of local self-government bodies in rural areas as free access points to the Unified Portal of State and Municipal Services of the Russian Federation. The main direction of popularizing electronic interaction between rural population and state authorities is to conduct specialized digital literacy courses when receiving state and municipal services. It is proposed to scale up these courses at the regional and federal levels.
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