The term “sustainable development reporting” treats as reporting, covering both economic, environmental and social aspects of enterprises (organizations). In domestic and foreign practice most often used the name “non-financial reporting”, stressing the difference between performance of such reporting indicators be reflected in the financial statements. For the first time such reports developed European companies in the 70’s. The leader among European countries became Britain. Also popular such statements are in North America, Japan, South Korea. Today during non-financial report is considered all reports of social responsibility.