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.
