ЕКОЛОГІЧНА, СОЦІАЛЬНА ТА УПРАВЛІНСЬКА (ESG) ІНФОРМАЦІЯ В ОБЛІКОВІЙ СИСТЕМІ ЯК ІНСТРУМЕНТ ВЕРИФІКАЦІЇ КОНЦЕПЦІЇ СТАЛОГО РОЗВИТКУ

Abstract

The article substantiates the prerequisites and relevance of presentation in addition to financial environmental, social and management information to a wide range of users, including institutional investors, in ESG reporting to create long-term value for business based on transparency and business ethics, with important criteria in mind enterprises that are looking for investments and a stable position in the market. It proves that business entities that focus on this format of reporting are guided by the philosophy of modern effective business thinking in accordance with a new paradigm - the concept of sustainable development. The article analyzes the scientific and methodological developments on the publication and reporting of a wide range of financial and non-financial indicators that enable the implementation of important elements and objects in the accounting system for the purpose of compiling integrated reporting, on the basis of which the main criteria that enterprises should consider , which count on investments and a stable position in the market, which in the complex allows to form a stable idea about the real state of business. It substantiates the content of ESG reporting based on specific principles and methodology in the context of a «triune approach» — an effective synergy of economic, environmental and social components. It proves the rationality of this approach as a systematic one, because on its basis, first, it is possible to ensure the validity of the selection of objects, accounting entities and, second, to investigate the relationship between them, taking into account the influence of a sufficiently large range of factors and thus protect the «accounting system right» for self-improvement and dynamic development due to the growth of user information requests in the sustainable development system. In this regard, the article substantiates the extension of the format of accounting nomenclatures, and, accordingly, the modeling of a new accounting process, in which the necessary information will find not only economic, but also environmental, social, and useful information about management. It proposes two approaches to ensure these nomenclatures: by identifying and maintaining environmental accounting, social accounting, or extending the methodological range of the accounting process, and taking care of appropriate organizational support.