Information support for the formation of economic indicators of the sustainable development report

Abstract

Importance: the article considers the issues of information support for the formation of key (basic) economic indicators of sustainable development reporting in accordance with the regulatory and legal documents of the Russian Federation in the field of accounting and reporting. Purpose: to study the prospects for the development of information support for sustainable development reporting in terms of the use of accounting and reporting financial information. Research design: the formation of key (basic) economic indicators of sustainable development reporting is carried out in monetary terms, based on documented, systematized information from corporate accounting and corporate reporting. Disclosure of individual indicators involves special calculations, in particular, determining the added value and net added value, the share of purchases of Russian goods, works, services in the total volume of purchases from Russian corporations, economic vulnerability of business and other activities to climate risks, and others. Results: рreparation of sustainable development reporting in terms of key (basic) economic indicators involves supplementing the corporation’s document flow with a number of primary documents and making changes to individual accounting registers. To substantiate tax calculations, form reserves, and clarify accounting records, it is advisable to use a calculation certificate developed and approved by the corporation. Information on «green» investments, projects related to achieving technological sovereignty, amounts of accrued and paid taxes, fees, other payments, purchases of Russian goods is systematized in accounting registers that combine analytical and synthetic accounting. The corporation’s management reporting is supplemented by calculations of added value, labor productivity, the results of assessing climatic risks of economic and other activities, and others necessary for the formation of economic indicators of sustainable development reporting.