Звітність підприємств в умовах сталого розвитку: сучасний стан, проблеми, перспективи, інформаційне забезпечення

Abstract

The current stage in the development of mankind is characterized by low problems that cause serious concerns internationally. To solve them, a so-called "conception of sustainable development" was developed. Most scientists to the main components of sustainable development include respect and concern for the community; environmental dignity; social and economic justice; Democracy, non-violence and peace. One of the main components that ensure the implementation of the concept of sustainable development is its information provision, one of the sources of which is the financial statements formed in the accounting system. However, the modern stage of development is characterized by the discrepancy of information provision of financial statements of enterprises in the needs of users in this direction. This caused the birth of a new reporting paradigm. The emergence of a new reporting paradigm - integrated - is logical, since changes that have taken place over recent years in the institutional accounting environment must be taken into account by improving the accounting methodological apparatus. Integrated reporting makes it possible to combine in a single form of diverse information resources, which informs the adoption of optimal management decisions. In this case, transparency is achieved for all users of the enterprise, its advantages and disadvantages. It is the inability of the existing paradigm of accounting reporting to solve the issues that modern society puts forward to it, caused the need for a new one. The main prerequisite for its emergence was the position of international organizations on sustainable development of society as a single direction, which provides an opportunity to provide both modern and future generations. Integrated reporting is closely linked both with financial and non-financial, is the result of the evolution of the accounting system to ensure information needs of users, increasing the transparency of data, relevancy of the accounting information.