Reporting in the area of sustainable development with information technology application

Abstract

© 2018 by the authors. The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are to study the content of non-financial reporting generated in compliance with the Global Reporting Initiative (GRI) guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity accounting organization with the use of information technology, such as: supplementary invoices application for accounting, and development of forms for reports containing information of social character.