UDC: 657
https://doi.org/10.25198/2077-7175-2025-4-37


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PROBLEMS OF INTEGRATING SUSTAINABILITY REPORTING INTO THE ACCOUNTING AND ANALYTICAL SUPPORT SYSTEM FOR COMPANY MANAGEMENT

E. M. Evstafieva1, K. V. Guryev2
Rostov State University of Economics, Rostov-on-Don, Russia
1 e-mail: 2982232@mail.ru
2 e-mail: gurev.kirill.v@gmail.com

Abstract. In the context of growing, global challenges facing businesses, the formation of an integrated management system capable of taking into account both financial and non-financial aspects of the company’s activities is of particular importance. The integration of sustainability reporting (SDR) indicators into the accounting and analytical support system for company management will expand the information base for making management decisions, ensure that non-financial aspects of activities are taken into account in planning, budgeting and control, improve the assessment of risks and opportunities associated with sustainable development, and increase the efficiency of resource management. This integration will contribute to the formation of a comprehensive system for assessing the effectiveness of a company’s activities, taking into account both economic and environmental and social parameters, which is a prerequisite for achieving sustainable development. However, despite the growing relevance of this topic, methodological approaches to the inclusion of SDR in accounting and analytical processes remain disparate, and regulatory frameworks remain fragmented. This complicates the use of sustainability reporting as a tool for strategic management and assessing the effectiveness of companies. The purpose of the work is to conduct a comprehensive study of the process of integrating sustainability reporting into the accounting and analytical support system (AAS) of company management, identify existing problems and directions for their solution.

As part of the study of the practice of forming and integrating sustainability reporting into the accounting and analytical systems of organizations, various scientific methods were used: historical method, induction and deduction, comparative analysis, data grouping and systems approach. Their application ensured the objectivity of the analysis, the validity of the conclusions and the reliability of the proposed recommendations.

The object of the study is commercial organizations of various organizational and legal forms that form sustainability reporting. The information base of the study is company reports on sustainable development, regulatory legal acts of the Government of the Russian Federation, as well as recommendations of the Bank of Russia and the Ministry of Economic Development of the Russian Federation.

The scientific novelty of the study consists in conducting a comprehensive study of the process of integrating sustainability reporting (SDR) into the accounting and analytical support system (AAS) of company management. The study provides a comprehensive overview of the issues and identifies the main difficulties that arise when including ESD indicators in existing accounting and analytical processes, and determines ways to solve them. The results of the study can be applied in the practical activities of companies to improve accounting and reporting systems, improve strategic management and increase the attractiveness of the company in the eyes of investors and other stakeholders.

Key words: sustainability reporting, non-financial reporting, accounting and analytical support system for management, corporate governance.

Cite as: Evstafieva, E. M., Guryev, K. V. (2025) [Problems of integrating sustainability reporting into the accounting and analytical support system for company management]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 4, pp. 37–48. – https://doi.org/10.25198/2077-7175-2025-4-37.


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