Contributions to the development of the analytical tools of sustainability reporting

Abstract

The purpose of this paper is to research the premises for the development of analytical tools for reporting sustainability activities at the microeconomic level. Based on the synthesis of specialized literature, the analysis of policy documents and analytical reports of international and European organizations, it was hypothesized that the current corporate reporting framework does not meet the informational needs of stakeholders. In order to identify the methodological issues regarding sustainability reporting, both the national practice in the field of monitoring and reporting of the National Bureau of Statistics of the Republic of Moldova regarding ODD2030 and the corporate practice were analyzed, being examined non-financial reporting documents of the Purcari S.A. group and of the State enterprise „State Administration of Roads”. Traditional research methods were applied in the research: monographic, analysis, synthesis, comparison. The carried-out research allowed the authors to systematize qualitative and quantitative performance indicators (KPI) for measuring and evaluating the entity’s sustainable performance. It was concluded that at the national level, the system of indicators for monitoring progress in achieving the 2030 Agenda is developed, but at the microeconomic level, the necessary analytical and methodological framework is missing. In this context, the conducted research provides a theoretical framework for the relationship between the accounting information system and business sustainability. In addition, the study provides a methodological framework for the sustainability reporting procedure and the KPI system for sustainability performance assessment.