Abstract
Currently, approaches to the formation of sustainable development reporting are being implemented, which is a new type of reporting – integrated reporting, including economic, environmental and social spheres of activity of an economic entity. In order to achieve this goal, the tasks of rethinking the information content of sustainable development reporting are being solved; comparative assessment of management and social accounting, as well as management, strategic accounting and green finance tools necessary for the formation of integrated reporting indicators. At the same time, it is important to clarify the role, composition and content of accounting and financial instruments and to determine their impact on the formation of information in sustainable development reporting. The necessity of using an expanded set of accounting instruments as an aggregator of sustainable development reporting is substantiated. The concept of sustainable accounting tools in agricultural organizations is proposed in accordance with the realities of digitalization of agriculture, aimed at forming information about economic, environmental, and social spheres of activity. The developed concept is based on the theoretical component, the system of accounting tools, the technology of accounting procedures, accounting and analytical support of accounting processes.
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