Formation of information support for effective management of sustainable development of the organization

Abstract

The article explores the formation of information support for the management of sustainable development of an organization. The essence of accounting policy as an instrument of information support, which considers the economic, environmental, and social aspects of sustainable development, is explored. The accounting policy goals, implemented through the implementation of tasks in the context of subsystems of accounting and analytical support for sustainable development (accounting, analytical, and subsystems for providing non-financial information), have been determined. The legal regulation levels of its formation and implementation (international, state, sectoral, and microlevels) have been established. The accounting policy components (organizational, methodological, technical) and their content have been determined. The stages of formation and implementation of accounting policies (preparatory, main, final) have been substantiated. The proposed methodology for assessing the quality of accounting policies for the formation of information support for an organization's sustainable development was based on clear criteria. The accounting policy elements have been determined, which should be assessed in detail when determining the level of its quality. The necessity of forming the organization's accounting policy taking into account the factors of sustainable development to effectively manage the economic, environmental, and social aspects of the activity, has been proved. The practical significance of the results obtained lies in the possibility of applying the developed methodology for the quality of accounting policy when forming an order on accounting policy, as a regulatory document, and when carrying out an internal audit of the financial and economic activities of an organization.