It is an important question to create a system of accounting that will serve as the basis for the information transparency of business enterprises, non-financial report preparation and effective management of socially responsible business. The purpose of the article is to justify and identify theoretical approaches to improving the methodology of accounting knowledge of the facts of economic activity (FEA) of a company as the basis of assessment of the state and social responsibility. One of the main principles of non-financial content determining is to provide information that has an impact on the decision. This includes information not only economic, but also ecological and social consequences of business enterprises. Instead, the accounting reflects the FEA excluding these aspects. So, it is not enough accounting information for the non-financial reporting preparation. It has been established that traditional definition of «the fact of economic activity» takes into account only the economic and legal aspects of the company. The logic of accounting of the FEA is focused only on those aspects. The analysis of the theory of FEA information layers revealed the possibility of their extension based on ecological and social aspects. This will create the prerequisites for reflection in accounting of economic, ecological and social consequences of business enterprises. Deficiencies and possibilities of FEA information layers theory adaptation to corporate social responsibility have been established. It has been proposed to extend the FEA information model, which will create conditions to get significant information to parties concerned. The FEA term has been defined, which takes into account the impact of economic activity on economic, natural and social environment. The role of information layers of the FEA as a criteria for selecting its accounting registration method has been defined. Prospects for further research in this area we see in the reconstruction of accounting methodology for registration and compilation data of corporate social responsibility in system of accounts.