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Information × Registration Number 0225U002753, (0123U101610) , R & D reports Title Accounting as a component of information support for preparing reporting on sustainable development popup.stage_title Бухгалтерський облік як складова інформаційного забезпечення для підготовки звітності зі сталого розвитку Head Iefymenko Tetiana І., Доктор економічних наук Registration Date 02-04-2025 Organization State Educational Institution "Academy of Financial Management" popup.description1 The purpose of the research is to scientifically substantiate the modern paradigm of formation in accounting of information for use for the purposes of compiling reports on sustainable development. popup.description2  The scientific novelty and advantages of the results obtained are the scientific substantiation of the modern paradigm of formation of information in accounting for use in the reporting of enterprises on sustainable development. The key practical result of the study is the draft Methodological Recommendations for the preparation of a sustainability report based on accounting and financial statements of enterprises. The global analogues of the developments presented in this paper are EU legislation (EU Directive 2022/2464); sustainability reporting standards issued by EFRAG and ISSB; international documents and guidelines for governments issued under the auspices of the United Nations Conference on Trade and Development, the European Accounting Association, the International Federation of Accountants, and others. There are no domestic analogues to the latest changes to the laws and regulations governing accounting and reporting in Ukraine developed within the framework of the research work, as they are based on the latest changes to EU legislation, experience of EU member states, as well as international initiatives that have not yet been studied in Ukraine. Product Description popup.authors Yefymenko Tetiana I. Korshykova Renata S. Kucheriava Maria V. Lovinska Liudmyla H. Savostianenko Maksym V. Svyrydovska Anastasiia O. Fedorchenko Olha Ye. popup.nrat_date 2025-04-02 Close