Martina Ballova
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Accounting support for sustainability reporting: theoretical foundations and bibliometric analysis
Hanna Filatova , Tetiana Vasylieva , Nataliia Vynnychenko , Martina Ballova , Milan Gedeon doi: http://dx.doi.org/10.21511/afc.04(1).2023.01Accounting and Financial Control Volume 4, 2022-2023 Issue #1 pp. 1-13
Views: 417 Downloads: 123 TO CITE АНОТАЦІЯThe 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.
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