ЗВІТНІСТЬ СТАЛОГО РОЗВИТКУ ЯК ІНСТРУМЕНТ ІНСТИТУЦІЙНОЇ РЕФОРМИ В УКРАЇНІ

Анотація

Urgency of the research. Practical implementation of the institutional reform in Ukraine requires introduction of a new concept of reporting, which will actualize research on measuring and predicting potential effects of economic, social and environmental interaction between business units and society through the indicators of the integrated reporting. Target setting. There is a need for indepth study of the development of the accounting methodology and improvement of the disclosure of the consequences of socio-ecological and economic activity in business units’ reporting. Actual scientific research and issues analysis. Methodological aspects of sustainable development reporting are studied in the works of: K. Adams, D. Gritsishen, V. Evdokimov, T. Efimenko, V. Zhuk, R. Kostyrko, K. Lee, L. Lovinskaya, P. Michael, G. Roberts, G. Serafayma and others. Uninvestigated parts of general matters defining. Scientific and theoretical basis of the organization and methodology for the formation of integrated reporting indicators requires further research. The research objective. The purpose of the study was to develop a conceptual model of accounting and analytical support for the sustainable development management in the system of national accounts. The statement of basic materials. The article substantiates the importance of reporting on the sustainable development in institutional reform in Ukraine. Conceptual model of accounting and analytical support for the sustainable development management is developed. Basic components of the integrated reporting process are determined. Conclusions. Development of the system of accounting and analytical support for the sustainable development of institutional units under the proposed conceptual model will enable to form information base for the substantiation of managerial decisions that will promote the improvement of business perfection of domestic enterprises and implementation of institutional reform in Ukraine.

Класифікація

Схожі роботи