Year: 2024
Type: article
Abstract: Introduction. The importance of studying topical issues of non-financial information formation and preparation of non-financial reporting by public sector entities, in particular, sustainable development reporting, is obvious from the standpoint of increasing the role and importance of public sector institutions in the national economic system. Problem Statement. The issue of non-financial reporting in the context of the implementation of institutional measures related to the improvement of reporting on sustainable development in the context of crisis phenomena in the economy, increasing the role of accounting and the accounting profession in achieving the Sustainable Development Goals should be considered from the standpoint of studying the international experience of standardizing non-financial reporting and updating Sustainability Report. The study of the conceptual foundations of integrated reporting, methodology and organization of its analytical support on the basis of risk analysis related to the activities of public sector institutions is being updated. Given the de facto military actions, economic practice is undergoing a reset to survive in war conditions. The transition to sustainable development will be possible when the conditions for stabilizing the development of the domestic economy are established. The purpose is to analyse the existing approaches to the formation of non-financial information, to generalize the procedure for its reflection in the form of open data in reporting on sustainable development of public sector entities from the point of view of their recognition as subjects of high public interest. Methods. Logical and abstract, based on elements of the methods of theoretical generalisation, analysis, grouping, comparison; structural and institutional analysis with a description of options for identifying facts of violation of the integrity of the accounting and analytical system. Conclusions. The issue of the formation of non-financial information and the preparation of non-financial reporting based on it was investigated in terms of considering the functions of regulatory bodies in the process of standardizing approaches to the formation of reporting on sustainable development, in particular by public sector entities through the identification of provisions that need to be taken into account in practical activities. The innovative role of the accountant in the preparation of non-financial reporting, the development of provisions for its audit, and in the processes of improving the accounting system related to the procedures for displaying reliable information in reporting on sustainable development has been proven.
Source: Fìnansi Ukraïni
Author: Liubomyra Kindratska
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4402305630