ACCOUNTING AND ANALYTICAL FRAMEWORK FOR THE PREPARATION OF SUSTAINABILITY REPORTS BY ENTERPRISES
DOI:
https://doi.org/10.32782/2786-8273/2025-10-17Keywords:
non-financial reporting, accounting and analytical support, sustainable development, strategic enterprise management, ESRS, GRI, ISSBAbstract
Introduction. The article examines the issue of sustainability reporting in enterprises as a crucial instrument of transparency and trust in the context of European integration. It emphasizes the increasing importance of non-financial disclosure in capturing the economic, environmental, and social dimensions of business activity. Special attention is given to the challenges of aligning Ukrainian practices with international standards and addressing methodological fragmentation. Purpose. The purpose of the study is to develop a comprehensive methodological approach to accounting and analytical support for sustainability reporting, ensuring reliability, transparency, and compliance with international standards. The objectives also include substantiating recommendations for Ukrainian enterprises aimed at strengthening strategic management and enhancing competitiveness in accordance with the requirements of sustainable development. Methods. The research methodology is based on a comparative analysis of international standards (GRI, ESRS, ISSB), a review of global and Ukrainian practices, and the generalization of theoretical and applied approaches to the integration of non-financial information into strategic management. Methods of systematization and synthesis were also employed to identify directions for adapting sustainability reporting to the digital transformation of the business environment. Results. The findings reveal that sustainability reporting performs informational, managerial, communicative, control, and investment functions. Effective accounting and analytical support requires coordinated efforts across departments, well-defined internal policies, process automation, and staff training. The study shows that enterprises in Ukraine already applying GRI standards achieve higher levels of transparency and integration of the UN Sustainable Development Goals into corporate strategies. Conclusion. A comprehensive approach to accounting and analytical support improves the quality and credibility of corporate reporting, facilitates the integration of the Sustainable Development Goals into enterprise strategies, and enhances investment attractiveness. The results may be applied by researchers and practitioners to strengthen enterprise competitiveness under sustainable development conditions. Furthermore, the proposed recommendations can serve as a foundation for improving state regulation and harmonizing Ukrainian practices with EU standards.
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