ACCOUNTING FOR SOCIALLY RESPONSIBLE ACTIVITIES ASA TOOL FOR PROVIDING INFORMATION TO SUPPORT SUSTAINABLE DEVELOPMENT MANAGEMENT
Abstract
Introduction. The article highlights the role of socially responsible activity accounting as an important tool for providing information for sustainable development management. It is necessary to identify the key factors that influence the activities of organizations in the field of social responsibility and their role as opportunities for development or, conversely, risks for achieving sustainable development goals. The purpose of the article is to investigate the role of accounting for socially responsible activities in ensuring sustainable development management, to identify current trends in its implementation in social projects and its role in increasing their effectiveness and transparency. The current state of accounting is studied, methods of implementation and key factors affecting transparency are analyzed.
Results. Current approaches to accounting and reporting systems in the field of social responsibility are analyzed, in particular, standards and regulations applied in the Ukrainian and international contexts. A link has been established between effective accounting for social initiatives, transparency of organizations' activities, and increased trust on the part of the public and partners. In particular, the issue of accounting for socially responsible activities is of particular importance as a tool for providing information for management decisions that contribute to increasing the transparency, accountability, and strategic orientation of organizations towards sustainable development.
Discussion. The article emphasizes the importance of integrating modern information technologies and international standards into the social responsibility accounting process to build more open, accountable, and resilient organizations in today's environment. The findings hold theoretical significance, as studying this aspect allows not only for evaluating project effectiveness but also for formulating sound recommendations to optimize management processes, ensuring a balance between social, economic, and environmental interests.
Keywords
Full Text:
>PDF
References
Kulinich, T.V., Perminova, O.S. (2018) Uspishne upravlinnya socialnym proektom: vid idei do realizacii. GO mystectvo naukovoi dumky. Ekonomichni nauky, 1, 71–74. URL: https://ojs.ukrlogos.in.ua/index.php/2617-7064/article/view/70 [in Ukrainian].
Logvinova, О. (2024) Fandrayzing socialnyh proektiv. Economichni goryzonty, 1(27), 70-78. DOI: 10.31499/2616-5236.1(27).2024.298781 [in Ukrainian].
Matyushenko, О. (2022) Socialne proektuvannya: teoretychni pidhody do vyznachennya. Problemy suchasnyh transformaciy, 4. DOI: https://doi.org/10.54929/2786-5746-2022-4-02-01 [in Ukrainian].
Petrova, N., Lozova, M. (2020) Yevropeyska integraciya ta oblikovo-analitychni transformacii: problem ta rishennya. Finansy Ukrainy, 5, 12-19. [in Ukrainian].
Karpenko, Ye., Karpenko, O., Milka, A. (2021) Perspektyvy pozvytku buhgalterskogo obliku, analizu ta audytu v umovah innovaciynyh informaciynyh tehnologiy : monografiya. Poltava. [in Ukrainian].
Postanova Kabinetu Ministriv Ukrainy vid 24 sichnya 2020 r. № 66-r «Pro shvalennya Koncepcii realizacii derjavnoyi polityki u sferi spryyannya rozvytku socialno vidpovidalnogo biznesu v Ukraini na period do 2030 roku». URL: https://zakon.rada.gov.ua/laws/show/66-2020-%D1%80#Text
Stoeva, T., Sahno, L. (2018) Oblik I audit finansovyh perultativ diyalnosti pidpryyemstva. Cili stalogo rozvytku u vitchiznyanyh realiyah: studentskiy poglyad na problem: tezy dopovidey ІІІ Vseukrainskoyi studentskoyi naukovo-praktychnoyi konferencii. Lvivska politehnika, 137–138. [in Ukrainian].
Stryjko M.A., Kovalevska A.V. (2021) Konceptualni osnovy socialnyx proektiv organizaciy. Molodyi vchenyi, 3(91), 372-378. DOI: https://doi.org/10.32839/2304- 5809/2021-3-91-78 [in Ukrainian].
Sahno, L., Koroshenko, М. (2022) Vplyv voyennogo stan una audit ta audytorsku diyalnist. Redakciyna kolegiya, 200. [in Ukrainian].
Sahno, L. (2018) Upravlinskiy oblik: analitychniy aspect. Zbirnyk naukovih prac Tavriyskogo dergavnogo agrotehnologichnogo universytetu (ekonomichni nauky), 192-198. [in Ukrainian].
Sahno, L. (2024) Perevagi ta vikliki zastosuvannya shtuchnogo intelektu v obliku ta audyti. Transformaciya obliku ta biznes-konsaltingu v umovah nevyznachenosti: suchasni trendy, vikliki, mignarodniy dosvid: materialy ІІ Мijnar. nauk.-prakt. konf. Harkiv: DBTU, 308–310. URL: https://repo.btu.kharkov.ua//handle/123456789/60867 [in Ukrainian].
Ternopilska V.I., Bakulina O.S. (2020) Aktualnist pytanny socialnoi polityky v Ukrayni. Schidna Evropa : ekonomika, biznes ta upravlinnya, 1(24), 191–194. [in Ukrainian].
Bekh, V. P., Bekh Yu. V., Tulenkov, M. V. (2018). Upravlinnya stalim rozvitkom. Kyiv: Karavela. [in Ukrainian].
Нumeniuk, A., Garmatiuk, O. (2023) Prospects for the development of fundraising activities in Ukraine. SWorldJournal. 21, p. 2, 54–58. DOI: https://doi.org/10.30888/2663-5712.2023-21-02-053
Funtikova, O., Andrushchenko, T., Pimenova, O., Нrechanovska, O. & Batareina, I. (2025) Technological adaptation of Ukraine's educational and scientific system under the XXI Century: humanitarian crisis. Revista Eduweb, 19(3), 199-214. https://doi.org/10.46502/issn.1856-7576/2025.19.03.13
DOI: https://doi.org/10.35774/ibo2025.03-04.026
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
