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The paper aimed to develop proposals to increase the informativeness and comparability of non-financial reporting indicators on the social aspects of doing business in compliance with the Global Reporting Initiative (GRI) Standards to provide information on the phenomenon of corporate social responsibility (CSR) and maintaining the trust of stakeholders in social business initiatives. The analysis and the system method, generalization and classification, comparison, and description were used as research methods. The statistical data and proposed indicators were presented with graphical and tabular methods. The authors used data from the International Labor Organization, Eurostat, and international audit companies in 2012-2020 to identify social problems that were not adequately reflected in non-financial reporting. The authors have found that expanding the capabilities of the comparative analysis of non-financial reporting content helps increase stakeholders' trust. In this connection, it is proposed to increase the number of indicators in GRI 400 series (Social topics) in quantitative, cost, and relative terms using the criterion of being beyond the standard norms that regulate economic, legal, and social relations. This paper is based on the previous studies of non-financial reporting and CSR to develop an integrated framework for constructing GRI 400 non-financial reporting indicators that meet the criteria of comparability and relevance to CSR principles. Using the proposed GRI's performance indicators companies can prove their true adherence to CSR principles, not only their law-abiding behaviour in the social area.