Corporate reporting in the field of sustainable development

Abstract

Financial indicators only partially reflect the actual state of affairs in the company. A significant
proportion of significant information is accounted for by the so-called non-financial indicators. Some of them are
reported in IFRS statements, but most refer to social KPIs and are recorded in separate social reports or in reports
on sustainable development. In the article features of formation of the enterprise reporting in the field of sustainable
development are considered. Practical analysis of the performance indicators of modern business entities has shown
that only some of the entire population have a really functioning accounting and analytical system that is effectively
used by management employees to make various managerial decisions. In this regard, there is a need to create
effective accounting and analytical support for the management of economic entities.