DEVELOPMENT OF ACCOUNTING WITHIN THE FRAMEWORK OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT

DOI 10.32651/233-39

Issue № 3, 2023, article № 6, pages 39-44

Section: Problems of efficient management

Language: Russian

Original language title: РАЗВИТИЕ БУХГАЛТЕРСКОГО УЧЕТА В РАМКАХ КОНЦЕПЦИИ УСТОЙЧИВОГО РАЗВИТИЯ

Keywords: GRI, SUSTAINABLE DEVELOPMENT, NON-FINANCIAL REPORTING, SUSTAINABLE DEVELOPMENT REPORTING, SOCIAL, ECONOMIC AND ENVIRONMENTAL REPORTING

Abstract: The article discusses the basic economic theories for the formation of sustainable development approaches. Trends in the formation of non-financial reporting on sustainable development have been identified and analyzed. It is proposed in the paradigm of sustainability and sustainable development in relation to the methodology of accounting reporting, along with social, economic and environmental aspects, to highlight the geopolitical aspect. The significant changes made to the GRI standards in 2021 are analyzed. Using the example of the reporting process of an agricultural enterprise, the inclusion of a labor function in the functionality of a modern professional accountant is justified - the preparation of reports on sustainable development.

Authors: Trukhachev Vladimir Ivanovich, Dzhikiia Meri Konstantinovna