Accounting support for sustainability reporting: theoretical foundations and bibliometric analysis
| Autor: | Hanna Filatova, Tetiana Vasylieva, Nataliia Vynnychenko, Martina Ballova, Milan Gedeon |
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| Jazyk: | angličtina |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Accounting and Financial Control, Vol 4, Iss 1, Pp 1-13 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2543-5485 2544-1450 |
| DOI: | 10.21511/afc.04(1).2023.01 |
| Popis: | The purpose of this study is to substantiate the theoretical provisions on the accounting support for sustainability reporting and develop practical recommendations for improving the mechanisms for generating fragments of non-financial reporting based on accounting data. The study is conducted on the example of Ukraine. The paper provides a bibliometric analysis of scientific publications on the reporting in the field of sustainable development. Generalizing the results of the content-context block of the bibliometric analysis allowed identifying seven clusters. In the context of the study, the most relevant is the fourth cluster, which reflects the relationship between sustainability reporting and accounting. To create an effective mechanism for building sustainability reporting, a five-step sequence of actions based on accounting data was proposed, and tables were created to simplify the search for the necessary information to fill out fragments of a sustainability report and assess social and environmental security based on accounting data. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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