FORMATION OF REPORTING IN SUSTAINABLE DEVELOPMENT SPHERA WITH APPLICATION OF INFORMATION TECHNOLOGIES

Abstract

In the article general principles of preparation of reporting in the field of sustainable development are considered, recommendations are formulated for the formation of non-financial reporting, using the mechanisms, contained in the computer accounting software of “1C”. The research methodology is based on application of such general scientific methods, as analysis, system approach, comparison, data compilation. Within the framework of the developed recommendations, additional accounts have been proposed for accounting: the costs of acquiring and constructing fixed assets for nature protection purposes; current costs associated with the operation and maintenance of fixed assets for environmental purposes; costs for acceptance, storage or disposal of environmentally hazardous waste; costs for environmental protection measures; costs to ensure an acceptable standard of living and work of employees and other social costs. Forms of reports, containing information on the environmental and social activities of the organization, have been developed. Reporting in the field of sustainable development is formed on the basis of accounting data. Before the authorized organizations there is a question of development of the primary documentation of registration of the operations connected with social activity of the enterprises. The use of information technology in the compilation of reports in the field of sustainable development will simplify the process of obtaining accounting data related to the economic, environmental and social activities of the organization. Further work is needed to determine the composition and structure of reporting containing information of a social nature, as well as research on the methodology, based on which the issue of the relationship between the main forms of reports will be resolved. The accounting methodology should be directed to the social activities of the enterprise. Currently, many enterprises support this direction, which positively affects their business reputation.

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