The development perspectives of sustainability accounting and integrated reporting in Ukraine

Abstract

The transition from traditional accounting to Sustainability Accounting is justified in the extended annotation. The Guidelines for the preparation of the Management Report regulated by the Ministry of Finance of Ukraine and recommendations of international integrated reporting standards were compared. It is proved that the preparation of integrated reporting should be the prerogative of not only large and medium-sized enterprises but also at least small enterprises as well. A methodology was developed and an assessment was made of the sustainable development of agriculture in Ukraine.