Affiliation:
1. Saint-Petersburg State Economic University (SPbSEU)
Abstract
Subject. This article explores the relationship between accounting analytics data and sustainability reporting indicators, and analyzes the importance of using accounting analytics data for sustainability reporting.
Objectives. The article aims to identify the role of accounting in the process of sustainability reporting.
Methods. For the study, I used the methods of analysis, comparison and generalization.
Results. The article presents an original model of a data collection system for the formation of sustainability reporting.
Conclusions. Effective use of the data collection system model for sustainability reporting can help companies obtain detailed information about their impact on the economy, society and the environment, which contributes to more informed sustainability management.
Publisher
Publishing House Finance and Credit
Reference16 articles.
1. Shil'nikov A.A. [Non-financial reporting as a source of information on the activities of companies]. Vestnik Luganskogo gosudarstvennogo universiteta im. Vladimira Dalya = Lugansk Vladimir Dahl National University, 2022, no. 4, pp. 167–170. (In Russ.)
2. Pyatov M.L., Solovey T.N., Sorokina A.S., Gusnieva A.A. [Non-financial reporting in the economy: History of 19th – early 21st century]. Vestnik Sankt-Peterburgskogo universiteta. Ekonomika = St. Petersburg University Journal of Economic Studies, 2018, vol. 34, iss. 3, pp. 465–492. URL: Link (In Russ.)
3. Borovitskaya M.V. [On the issue of the formation of social indicators in management accounting]. Научен вектор на Балканите, 2021, vol. 5, no. 1, pp. 55–58. URL: Link (In Russ.)
4. Efimova O.V. [Forming reports on sustainable development: Stages and procedures]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2018, vol. 5, no. 3, pp. 40–53. (In Russ.) URL: Link
5. Nesterova A.A. [ESG-asset, ESG-liability and ESG-equity as a way to reflect sustainable development goals in financial statements]. Nauchnyi rezul'tat. Ekonomicheskie issledovaniya, 2022, vol. 8, no. 4, pp. 56–68. (In Russ.) URL: Link