СОЦИАЛЬНО-ЭКОЛОГИЧЕСКИЕ АСПЕКТЫ БУХГАЛТЕРСКОГО УЧЕТА

Abstract

In modern society, the problems of environmental safety, global warming and social inequality are becoming increasingly relevant. Accordingly, the solution of these problems is a primary task for state institutions and business. The socio-environmental agenda has become particularly acute over the past two years in the conditions of total quarantine restrictions. The aggravated social orientation changes the vector of the accounting and fiscal component of the modern business model. There was a need to reflect these objects in the accounting system in such a way that they were accessible and understandable for all groups of interested users. In addition, the emergence of new tasks and objects of accounting supervision requires new approaches to the development of a valuation model. However, to date, there is no specific methodology for assessing the environmental and social components of the activities of economic entities, which raises such questions that the traditional accounting model cannot give a correct answer to. Modern challenges of society have led to the emergence of such a concept as the economy of sustainable development, which in turn is based on the stability of the functioning of economic entities. In the presented work, the authors systematize the structural components and types of accounting for the formation of a comprehensive model of the conceptual foundations of accounting for the sustainable development of economic entities. Based on the results of the expert survey, the systematization of accounting types by user groups and the information provided to them was carried out. The authors have compiled and analyzed a matrix of characteristics of accounting for sustainable development (BUUR) in the context of monetary and natural definitions, taking into account the orientation to the past and the future. The definitions of the internal and external BUUR are given. The concept of a BUUR focused on monetary/natural and external/internal indicators is presented.